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of <h1>Appellate Tribunal overturns tax demand & penalty, remands case for verification.</h1> <h3>UDAAN Versus COMMISSIONER OF CENTRAL EXCISE</h3> The Appellate Tribunal CESTAT, Mumbai allowed the appeal, setting aside the lower authorities' order confirming tax demand and penalty. The case was ... Demand and Penalty(Service tax) – Appellant were deposited service tax in non- designated branch- Assessee claiming its transfer to appropriate branch- After considering situation no penalty called for The Appellate Tribunal CESTAT, Mumbai found that the service provider deposited the entire amount of service tax in a non-designating bank, which was later transferred to the appropriate bank branch. The lower authorities' order confirming the tax demand and penalty was set aside, and the case was remanded for further verification based on a Pay Accounts office letter dated 3-4-2003. No penalty was imposed. Appeal allowed for remand to the original authority.
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