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  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
  • Swachhta Pakhwada to be observed from 16.01.2018 to 31.01.2018click here
  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
  • A compilation of 51 GST Flyers has been uploaded on the CBEC website. For details please click here
  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
  • Delhi Customs holding AEO Camp on 15th and 30th January at New Custom House, ICD Tughlakabad and ICD Patparganj to help filling/facilitating applications for AEO. click here
  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • COMMENTS/SUGGESTIONS ON DRAFT TRANSFER & PLACEMENT GUIDELINES FOR IRS(C&CE) OFFICERS TO BE SEND BY 10.01.2018.click here
  • Filling up the posts of Group 'C' Non- Gazetted in Marine Wing of Commissioner of Customs (Preventive), Bhubaneshwar
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
  • Clarifications on promotion for Gp B & C postclick here
  • Two days Refresher Training course on “Goods & Service Tax” for the officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners/Pr.Commissioners of CBEC on 22rd and 23rd January 2018– regclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Notifications issued for extending the time limit for FORM GSTR-1, reducing late fee for delayed filing of FORM GSTR-4, appointing date for notifying e-way bill rules and amending the CGST Rules. and Circular issued on Filing of returns under GST
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 01.08.2017 to 04.08.2017 declared. Nodal Officer may download marks from www.nacenkanpur.gov.in alongwith forwarding letter.
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
View all

Penalty / interest

S No Citation Name of the Party Subject Heading

1

2013 (2) ECS (178) (Tri-Del)

M/s Havells India Limited

There has been a procedural and technical offence, though without any malafide, we deem it fit to put the appellant to some penalty

2

2013 (3) ECS (193) (Tri-Del)

M/s Jaisingh & Neelam Singh Chauhan

Section 76 and 78, prior to amendment of Section 78 with effect from 16.05.2008, operated in different fields and penalty is imposable under both the Sections even if offence committed is in course of same transaction. (Supra).

3

2013(2) ECS (186)

(Tri-Mum)

M/s Standard Chartered Bank

If penalty is imposed under Section 76 and 78, it is necessary to determine the quantum or Service Tax defaulted or evaded. Determination of penalty is integrally connected with the determination of Service Tax liability

4

2013 (4) ECS (191) (Tri-Del)

M/s Ahluwalia Contracts Pvt Limited

Pre-deposit of the entire adjudicated liability including tax/duty, interest and penalty (if any) is normally the sine qua non for triggering the authority of the appellate Commissioner to hear an appeal, whether under provisions of 1994 Act.

5

2014 (1) ECS (51) (H.C-Mad)

M/s Pondicherry Paper Ltd

In terms of Section 75 of the Act, payment of interest is mandatory on every person who fails to deposit the Service Tax or any part thereof to the account of the Central Government within the period prescribed.

6

2014 (2) ECS (246) (Tri-Ahm)

M/s Shivam Security

The assessee could not reason out the non-payment of service tax as well as non filing of the ST-3 returns in time inspite of being registered with the Department.

7

2014 (3) ECS (164) (Tri - Del.)

M/s Jai Singh & Neelam Singh Chauhan

Non payment of duty on commission received for selling the products of Amway India Enterprises Pvt. Ltd.- The appellant did not obtain Service Tax registration and did not fi le any returns, thereby not declaring any information regarding the receipt of taxable amount received. Penalty imposed.

8

2014 (3) ECS (174) (Tri - Ahd.)

M/s. Ketan Engineering Services Pvt. Ltd.

Non filing of returns and non payment of service tax in spite of collecting the same from their customers, clearly conveys malafide on the part of the appellant- Penalty imposed under Section 78 of the Finance Act, 1994.

9

2014 (3) ECS (179) (Tri -Ahd.)

M/s Indsur Global Limited

No reasonable cause given by the appellant as to why he could not discharge the duty liability although he collected the same from the service recipient and retained with him.

10

2014 (4) ECS (160) (Tri-Del)

M/s. HCL Infosystem Limited

Interest on Cenvat Credit- Liability to interest under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994 would arise only on that amount of cenvat credit, both debited in assessee's books of accounts and utilised (taken) for remittance of the assessee's tax liability.

11

2014 (4) ECS (212) (Tri-Del)

M/s. Ankita Constructions

Though the appellant had taken service tax registration in 2005, and subsequently they were regularly receiving payment from NMDC for the services provided, neither any service tax paid nor any return was filed. In case they had any doubt regarding their Service Tax liability, they should have sought clarification from the department or disclosed the amount received by them for taxable Service provided by filling S.T. -3 return.