Tax Law

Shri Parshottam Parkash Vs CST, Delhi (Dated: March 29, 2011)

Service Tax - 80 year old appellant with no independent income states that he has no concern whatsoever with the firm charged with liability to pay Service Tax - Pre-deposit waived: the averments raised by the appellant need to be decided on merits by the appellate authority in view of the issue raised by the appellant with regard to his liability. The impugned order has been passed on a prima facie view of the appellate authority. Keeping in view the averments raised by the appellant and the fact that he is an aged person of about 80 years and has no source of income of his own and the fact that he has already deposited a sum of Rs.5.00 lakhs as a pre-deposit for hearing the appeal, the pre-deposit order of an additional amount of Rs.20.00 lakhs is not justified. In the given circumstances, the impugned order is set aside to the extent of asking for the pre-deposit of Rs.20.00 lakhs.: DELHI HIGH COURT;

Bharat Sanchar Nigam Ltd Vs CCE, Vadodara (Dated: January 27, 2011)

Service Tax - Short payment of service tax by BSNL due to difference between Cash Account Summary and the Sub-ledger revenue - Appellants claim that in some months, there were excess payments and in some months, there were short payments - Matter remanded to adjust the excess payments against the short payment and quantify the service tax payable - Penalty set aside. : AHMEDABAD CESTAT;