Consulting Engineers Group Ltd. Vs. Cce

Consulting Engineers Group Ltd. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Oct 01, 2007

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Citation: sooperkanoon.com/46233
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice, J T T.K.
Decided On: Oct 01, 2007
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

Consulting Engineers Group Ltd.

Respondent

Cce

Legal References

Reported In: (2008)12STJ49CESTATNew(Delhi)

Excerpt

2. the applicant filed this application for waiver of pre-deposit of rs. 2,71,896/- and penalties. the contention is that while computing the liability amount had paid in cash is taken into consideration whereas the tax is paid from cenvat credit that has not taken into consideration. the contention is that they had paid tax from the cenvat credit to the extent of rs. 2,27,919/-. the contention is that revenue is also calculating the tax liability by taking into consideration the rate of service tax @ 10.2% whereas when the bills were raised in respect of the service provided the rate of tax was only 8% and relevant date for deciding the rate of service tax is the date on which bills were raised. in view of this, we find that the applicant had a strong case in their favour, therefore, the pre-deposit of amount of service tax and penalties are waived. stay petition is allowed.

Full Judgment

2. The applicant filed this application for waiver of pre-deposit of Rs. 2,71,896/- and penalties. The contention is that while computing the liability amount had paid in cash is taken into consideration whereas the tax is paid from Cenvat credit that has not taken into consideration. The contention is that they had paid tax from the Cenvat credit to the extent of Rs. 2,27,919/-. The contention is that Revenue is also calculating the tax liability by taking into consideration the rate of Service Tax @ 10.2% whereas when the bills were raised in respect of the service provided the rate of tax was only 8% and relevant date for deciding the rate of Service Tax is the date on which bills were raised. In view of this, we find that the applicant had a strong case in their favour, therefore, the pre-deposit of amount of Service Tax and penalties are waived. Stay petition is allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Consulting Engineers Group Ltd. vs Cce Same Subject Service Tax Same Judge S Kang, Vice, J T T.K.