2019 (4) TMI 330

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....Mr. Rishi Raju For the Union of India : Mr. Tapan Bhanja ORDER Affidavit of service filed in Court today and the same be kept on record. Learned Advocate appearing for the petitioners submits that on 10th January, 2019 Deputy Commissioner of CGST & CX Ballygunge Division, Kolkata, being the Respondent No. 3 in the instant application, initiated garnishee proceedings against the petitioners, as....

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....n can be granted, the learned advocate relies on a Circular Being No. 996/3/2015-CX dated 28th February, 2015 issued by the Central Board of Excise and Customs regarding "recovery of arrears in installments and amendment of the garnishee notice". Learned Advocate appearing for the respondents vehemently opposes the prayer of the learned Advocate for the petitioner as according to him it is the ad....

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....er shall, within such time and in such manner and in such form, as may be prescribed, make an application for registration to the Superintendent of the Central Excise. Section 70 of the Finance Act, 1994:- Furnishing of returns:- Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintendent of Central Excise....

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....he liability to pay self-assessed service tax/ admitted tax within the prescribed period is binding on the petitioners as service tax being an indirect tax, the petitioners have already collected such tax from their customer. As the writ petitioners have delayed in making such payment, interest is charged on the petitioners and in such a case, the interest on delayed payment of self-assessed tax/ ....