2018 (1) TMI 427

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.... Present Shri Amresh Jain, AR for the respondent ORDER Per: B. Ravichandran 1. The appeal is against order dated 03/09/2012 of Commissioner (Appeals), Delhi-II. The appellants are registered with the Department for payment of Service Tax under the category of construction of residential Complexes. Since they could not ascertain the correct taxable value in time for discharging correct Servic....

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....deposited correct Service Tax. Accordingly, he finalized the provisional assessment for the period. The appellant aggrieved by the said order filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) vide his order dated 28/09/2012 upheld the finalization of assessment by Assistant Commissioner. 2. The Ld. Counsel representing the appellant submitted that when the assessment was ....

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....made by the Superintended by way of endorsements on ST-3 A cannot be considered as proper finalization of assessments. The proper authority to finalize provisional assessment is Assistant/Deputy Commissioner. The Superintendent cannot endorse the finalization referring to an approval by DC. Such delegated assessment is not permissible. 4. We have heard both the sides and perused the case records.....

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....e same cannot be delegated to the Superintendent. 5. Coming to the second question regarding belated order of finalization we find that the Central Excise provisions for finalization of provisional assessment do have limit of six months for such finalization form date of furnishing the particulars by the assessee. We note that the present order has been issued much belatedly. It would appear that....