TaxTMI 
TaxTMI 
2003 (8) TMI 5
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....deposit of Rs. 40,330.00 (Rupees forty thousand three hundred and thirty) and Rs. 15,300.00 (Rupees fifteen thousand three hundred) imposed as personal penalties upon the applicants/appellants under the provisions of service tax for late filing of Service Tax Returns and for late deposit of the tax deposited. 2. The applicants/appellants submit that they have deposited the entire amount o....
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....rom its customers. 3. Shri N.K. Mishra, learned J.D.R. appears for the Revenue and submits that the said Calculation Sheet prepared by the applicants/appellants for payment of interest was duly considered by the Deputy Commissioner as also by the Commissioner (Appeals) and it was found that the interest amount confirmed by the Deputy Commissioner was correct. He submits that admittedly, t....
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....he interest amount of Rs. 12,813.00 (Rupees twelve thousand eight hundred and thirteen) confirmed by the Deputy Commissioner, is not correct and the same should be to the tune of Rs. 9,772.00 (Rupees nine thousand seven hundred and seventy-two). However, on being queried as to what is the discrepancy and how the lower amount has been arrived at by the applicants/appellants in the said Calculation ....
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.... were not collecting the service tax from their customers is also of no avail to them, inasmuch as filing of returns and payment of taxes are not dependent upon the assessee's collecting the same from their customers. In these circumstances, I am of the view that the applicants/appellants do not have any prima facie case in its favour. Accordingly, I direct the applicants/appellants to deposit an ....