Udaan Vs. Commissioner of Central Excise

Udaan vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Oct 31, 2005

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Citation: sooperkanoon.com/40681
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S.
Decided On: Oct 31, 2005
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Udaan

Respondent

Commissioner of Central Excise

Excerpt

1. heard both sides and found that they agree that in this case the entire amount of service tax was deposited by the service provider.however, this deposit has been made in non-designating bank which, since then stands transferred to the appropriate bank branch.2. the impugned order of the lower authorities confirming the tax demand and the penalty therefor is required to be set aside with directions to rehear the appellant to verify the fact of the transfer involved herein, in terms of pay accounts office letter dated 3-4-2003 and grant the due discharge of tax certificate only if transfer is found in order. no penalty is called. appeal allowed as remand to the original authority.

Full Judgment

1. Heard both sides and found that they agree that in this case the entire amount of service tax was deposited by the service provider.

However, this deposit has been made in non-designating bank which, since then stands transferred to the appropriate bank branch.

2. The impugned order of the lower authorities confirming the tax demand and the penalty therefor is required to be set aside with directions to rehear the appellant to verify the fact of the transfer involved herein, in terms of Pay Accounts office letter dated 3-4-2003 and grant the due discharge of tax certificate only if transfer is found in order. No penalty is called. Appeal allowed as remand to the original authority.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Udaan vs Commissioner of Central Excise Same Subject Service Tax Same Judge S T S.S.