Appeal allowed, tax demand & penalty set aside for service provider's bank transfer error. The Appellate Tribunal CESTAT, Mumbai allowed the appeal, setting aside the order confirming the tax demand and penalty. The service provider had ...
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Appeal allowed, tax demand & penalty set aside for service provider's bank transfer error.
The Appellate Tribunal CESTAT, Mumbai allowed the appeal, setting aside the order confirming the tax demand and penalty. The service provider had deposited the service tax in a non-designated bank, later transferred to the appropriate bank branch. The case was remanded to the original authority for re-hearing to verify the transfer in accordance with the Pay Accounts office letter. No penalty was imposed on the appellant.
The Appellate Tribunal CESTAT, Mumbai heard both sides and found that the service provider deposited the entire amount of service tax in a non-designated bank, which was later transferred to the appropriate bank branch. The impugned order confirming the tax demand and penalty was set aside, with directions to re-hear the appellant to verify the transfer as per the Pay Accounts office letter. No penalty is imposed, and the appeal is allowed for remand to the original authority.
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