Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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.
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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