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        Case ID :
        Service Tax

        The CESTAT upheld the Commissioner (Appeals) order remanding the...

        CESTAT Confirms Remand for Verifying Service Tax Challans with ST-3 Returns Oct 2004-Mar 2007, Adjusts Penalties under Sections 76 & 78

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The CESTAT upheld the Commissioner (Appeals) order remanding the matter to the original adjudicating authority for proper correlation of service tax challans with ST-3 returns for the period October 2004 to March 2007. The Tribunal found no error in the Commissioner (Appeals) approach, noting that the service tax payments via challans were undisputed, but verification of their applicability to the demand period was pending. The penalties under section 76 were set aside, while those under section 78 were upheld subject to reduction if it is established that the amounts claimed were already paid. The appeal was dismissed, confirming the remand for re-verification and adjustment of service tax payments as appropriate.
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