w w w . L a w y e r S e r v i c e s . i n



Neyveli Lignite Corporation Ltd V/S Commissioner of GST & Central Excise, Trichy


Company & Directors' Information:- GST PRIVATE LIMITED [Strike Off] CIN = U27104MH2002PTC136410

    ST/41516/2016 (Arising out of Order-in-Original No. LTUC/240/2016-C dated 29.4.2016 passed by the Commissioner, LTU, Chennai) and Final Order No. 40138/2018

    Decided On, 18 January 2018

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai

    By, THE HONORABLE JUSTICE: SULEKHA BEEVI C.S.
    By, MEMBER AND THE HONORABLE JUSTICE: MADHU MOHAN DAMODHAR
    By, MEMBER

    For Petitioner: Raghavan Ramabhadran, Advocate And For Respondents: A. Cletus, Addl. Commissioner (AR)



Judgment Text


1. Brief facts are that the appellants applied online for new registration of their newly formed Finance Unit (Township Administration Office) for payment of service tax on salary paid to CISF and other services from April 2013 onwards. However, while doing so, they inadvertently mentioned themselves as non-assessee and selected Service Tax Commissionerate, Chennai instead of LTU, Chennai respectively in the software. Consequently, the registration No. xxxxx36 was generated under the jurisdictional of Service Tax Commissionerate, Chennai. Thereafter, they applied for fresh registration with LTU under the name General Manager/Township Administration and obtained registration No. xxxxx35 on 29.10.2013. They filed half yearly returns for the year April 203 to September 2013 with LTU on 6.11.2013 and discharged service tax on various services. On verification of the challans, it was noticed that the Commissionerate was noted as Commissionerate of Service Tax, Chennai instead of LTU, Chennai. In other words, they have paid service under registration No. xxxxx36 instead of No. xxxxx35. Though the appellant requested for adjustment of the payment made by them to the correct registration number, department declined the same. Show cause notice was issued alleging that the appellant has not discharged the service tax liability under registration No. xxxxx35, LTU, Chennai. The show cause notice was defended by the appellant stating that there was no short-payment of service tax and that the payment of service tax was made by them under a wrong assessee code and that the same has to be adjusted to the correct registration number. After adjudication, the Commissioner declined the request of the appellant and confirmed the demand of Rs. 4,92,55,858/- along with interest. No penalty was imposed. Aggrieved, the appellants are now before this Tribunal.

2. On behalf of the appellant, Ld. counsel Shri Raghavan Ramabhadran submitted that the show cause notice has been issued alleging short-payment of service. That there is no short-payment of service tax and the payment has been made by the assessee without delay and there is only a procedural lapse mentioning the correct assessee code in the challans. That this was only a procedural lapse which can be condoned. That there is no dispute as to the total quantum of service tax payable by the appellant for the period 1.4.2013 to 30.9.2013 and also in respect of the fact that the said amount has been paid into the Government treasury. The impugned order admits the fact that the appellant has paid the service tax and the only dispute in the present case is that the same has been paid under a wrong assessee code. The error of mentioning the incorrect assessee code was only due to a typographical error while filling up the online challan. That such procedural lapse may not be treated as short-payment of service tax as provided under Section 73 of the Finance Act, 1994. He drew support from the Board Circular No. 58/7/2003 dated 20.5.2003. That the circular clarified that the assessee shall not be asked to pay service tax again if he has paid service tax under a wrong accounting code and the matter should be sorted with the PAO. He relied upon the decision of the Tribunal in the case of Sahara India TV Network Vs. Commissioner of Central Excise : 2016 (41) STR 145 (Tri. Del.).

3. The Ld. AR Shri A. Cletus reiterated the findings in the impugned order. He submitted that the provision of law does not allow such adjustment of remittance of wrong assessee code/registration number. He submitted that the appellant could have applied for refund and then pay the service tax along with interest. Since there is no provision under the law, for adjustment of such error, while remitting the service tax, the request of the appellant to make adjustment cannot be entertained. He relied upon the decision of the Tribunal in the case of Plastichemix Industries Vs. Commissioner of Central Excise, Vadodara : 2016 (44) STR 254 and the decision of the Hon'ble High Court of Gujarat in the case of Asiatic Colourr Chem Industries Ltd. Vs. Commissioner of Central Excise : 2017 (354) ELT 354 (Guj.).

4. Heard both sides.

5. The appellant has paid the service tax under registration No. xxxxx36 instead of registration No. xxxxx35. The adjudicating authority has rejected the request of the appellant to condone the procedural lapse and for adjustment of the payment made. The ground on which such request was denied is that there is no provision for said adjustment under the Finance Act, 1994. The Board is issued a Circular dated 20.5.2003 wherein it is clarified that the assessee shall not be asked to pay service tax again if he has paid service tax under a wrong accounting code. The relevant portion of the circular is as follows:-

Subject : Ratification of remittances made against wrong accounting code and or wrong STC Code/C. Ex. Registration Number - Procedure - Regarding.
There has been number of representations from registered service providers/receivers and Central excise assessees for rectification of mistakes occurred during remittances of service tax or Central excise duty against wrong accounting head and/or incorrect registration numbers. The Central Board of Excise & Customs vide S.T. Circular No. 58/7/2003 (F. No. 157/2/2003 Cx. A), dated 20-5-2003 has clarified that in such instances the matter should be sorted out with the P.A.O. and the assessee need not be asked to pay Service Tax again. The transfer entries has to be effected by the PAO, as per Pr. Chief Controller of Accounts, New Delhi letter No. Coord/2(1)/76/e-PAO (Chennai)/13-14/159, dated 4-9-2013 and the Civil Accounts Manual of the PAO, read with letter Chord/2(8)/Cex/13-14/224, dated 1-5-2014, even for previous years.

The instances, resulting in remittances against wrong Head of accounts/STC numbers/C. Ex. Registration number, are cited below:-

1. Service Tax has been paid in the wrong accounting code of a difference service than which is rendered, where the mistake has occurred under same registration number.

2. Service Tax has been paid against incorrect Accounting Minor Heads of Education Cess, interest, penalty Secondary Higher Education Cess and or vice versa. For eg : interest paid under Secondary Higher Education Cess, etc.

3. Service Tax has been paid against the STC number of another assessee/same assessees (having multiple registrations) different registration number.

4. Service Tax has been paid against Central Excise Registration number of the assessee instead of Service Tax Code Number or vice versa (major heads-Customs-037, Central Excise-038 and Service Tax-044).

5. Service Tax has been paid against cancelled/surrendered registrations on obtaining centralized registration.

In such instances, in order to ensure uniformity and to avoid hardships to the assessees, the following procedure is prescribed to be followed by the assessee and the field formations.

Case 1. The assessee should represent (Through Range and Division) to the Commissioner of Central Excise and Service Tax, describing the mistake occurred/reasons for such errors along with certified copies of the remittance challans, ST-3 Returns for the relevant period and any other document pertains to the issue to establish the genuine mistake and to ratify the error.

Case 2. Same as above.

Case 3. The assessee should obtain a no objection Certificate from the assessee or any other person against whose registration number to which the wrong remittances have been made by e-payment to transfer the amount from their registration number, certified by the concerned Range Officer of Central Excise/Service Tax that the said amount has not been utilized or paid by him and does not surface in his ledger (Books of accounts) and attach with the representation besides the documents enumerated against Case I above.

The said issue was considered by the coordinate Bench of the Tribunal in the case of Sahara India TV Network (sup

Please Login To View The Full Judgment!

ra) and has referred the Board Circular. The Tribunal had set aside the demand as well as the penalties imposed directing the adjudicating authority to make necessary adjustment. Following the same we are of the view that the impugned order cannot sustain. 6. The decision relied by the Ld. AR in the case of Plastichemix Industries (supra) has been already considered by the Tribunal in the case of Sahara India TV Network (supra). So also the decision of the Hon'ble High Court of Gujarat in the case of Asiatic Colourr Chem Industries Ltd. (supra) is not applicable as the facts are entirely different from that of the present case. 7. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, and direct the adjudicating authority to make necessary adjustment. (Operative portion of the order was pronounced in open court.)
O R







Judgements of Similar Parties

03-07-2020 Subhash Joshi & Another Versus Director General of GST Intelligence (DGGI) & Others High Court of Madhya Pradesh Bench at Indore
26-06-2020 U. Manikandan, Mani Poultry Farm, Annamooli, Palakkad Versus The Assistant Commissioner of State Tax, State GST Department, Special Circle, Palakkad & Another High Court of Kerala
10-03-2020 The Commissioner of GST & Central Excise, Chennai Outer, Chennai V/S The Glovis India Private Limited, F-98, Kancheepuram High Court of Judicature at Madras
21-02-2020 M/s. Hwashin Automative India Pvt. Ltd., Sriperumbudur Versus The Deputy Commissioner of Central Excise, Poonamallee Division, (Not known as the Assistant Commissioner of GST & Central Excise, Irungattukottai Division), Chennai High Court of Judicature at Madras
17-02-2020 M/s. Carenow Medical Prviate Limited, Rep. by its Director & the auth. Rep.T.Rajkumar Versus Rajesh Sodhi, The Principal Commissioner of GST & Central Excise, Coimbatore High Court of Judicature at Madras
21-01-2020 M/s. Samrajyaa and Company, Represented by its Partner N. Ranganayaki Versus Deputy Commissioner of GST & Central Excise, Office of the Principal Commissioner of GST & Central Excise, Coimbatore High Court of Judicature at Madras
09-01-2020 ASL Builders Private Limited V/S Commissioner of Central GST & CX, Jamshedpur Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata
06-01-2020 Asutosh & Another Versus Commercial Taxes Department (GST) & Others High Court of Madhya Pradesh Bench at Indore
22-11-2019 BGR Energy Systems Limited, Represented by its Assistant Vice President Accounts, Chennai Versus The Additional Commissioner of GST & Central Excise, Office of the Principal Commissioner of CGST & Central Excise, Nungambakkam, Chennai & Another High Court of Judicature at Madras
20-08-2019 M/s. Alkraft Thermotechnologies (Pvt.) Ltd., Ambattur Industrial Estate, Chennai, Rep. by Authorised Signatory, P. Sirajudeen Versus Commissioner of Central GST & Central Excise, Chennai High Court of Judicature at Madras
07-08-2019 The Commissioner of GST & Central Excise, Chennai Outer Commissionerate Versus Intimate Fashions India (P) Ltd., Guduvancherry High Court of Judicature at Madras
24-07-2019 M/s. Premier Cotton Textiles, represented by its Senior Manager, S. Vaidyanathan, Poolankinar Post, Udumalpet Versus The Commissioner of Central Goods & Service Tax, Coimbatore Commissionerate, GST Bhavan, Coimbatore & Another High Court of Judicature at Madras
10-07-2019 Alkem Laboratories Ltd V/S Commissioner of GST And Central Excise, Daman High Court of Judicature at Bombay
04-07-2019 M/s. Ashok Leyland Ltd., (Formerly ‘M/s. Hinduja Foundries Ltd.'), Versus The Commissioner of G.S.T. & Central Excise, Chennai Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
20-06-2019 The Commissioner of Central Excise, Now known as The Commissioner of GST & Central Excise, Trichirapalli Versus M/s. Madras Cements Ltd., Ariyalur High Court of Judicature at Madras
19-06-2019 M/s. Sowmiya Spinners (P) Ltd., Coimbatore Versus The Superintendent, Office of the Superintendent of GST & Central Excise, Coimbatore District High Court of Judicature at Madras
17-05-2019 M/s. Brandavan Food Products (A company incorporated under the Companies Act, 1956), Chhattisgarh & Others Versus Commissioner (Appeals), Central & State Goods and Service Tax Raipur Commissionerate Central GST Building, Chhattisgarh & Another High Court of Chhattisgarh
13-05-2019 M/s. Rane Brake Lining Ltd. Versus The Commissioner of G.S.T. & Central Excise Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
07-05-2019 M/s. Shell India Markets Pvt. Ltd. Versus The Commissioner of G.S.T. & Central Excise Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
16-04-2019 M/s. Vendhar Movies, Represented by its Proprietor S. Madhan, Chennai & Others Versus The Joint Director, O/o. The Directorate General of GST Intelligence, Chennai & Others High Court of Judicature at Madras
04-04-2019 M/s. Paripooranam Steel Traders, Chennai Versus The Assistant Commissioner of GST & Central Excise, Chennai High Court of Judicature at Madras
03-04-2019 M/S. Zentech Off-Shore Engineering Pvt. Ltd. Appellant Versus Commissioner of GST & CE, Chennai South Customs Excise and Service Tax Appellate Tribunal South Zonal Bench At Chennai
15-03-2019 M/s. Popular Maruthi Painting Works, Chennai Versus The Additional Commissioner of GST & Central Excise, Chennai South Commissionerate, Chennai & Another High Court of Judicature at Madras
08-03-2019 M/s. Sri Ram Company Versus Commissioner of GST & CE, Madurai Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
05-03-2019 Shivangi Polysacks Pvt. Ltd. Versus CCE & GST, Jaipur (Rajasthan) Customs Excise amp Service Tax Appellate Tribunal Principal Bench New Delhi
04-03-2019 Commissioner of GST & Central Excise, Chennai & Another Versus M/s. Updater Services P. Ltd. & Another Customs Excise amp Service Tax Appellate Tribunal South Zonal Bench At Chennai
12-02-2019 Vimal Nayan & Others Versus The Principal Commissioner of GST & Central Excise, Headquarters Preventive Unit, Chennai North Commissionerate, Nungambakkam, Chennai & Another High Court of Judicature at Madras
05-02-2019 Shri Tirupathi Kumar Khemka Versus The Deputy Commissioner of Central Excise & GST, Chennai & Another High Court of Judicature at Madras
29-01-2019 P. Prabhakar Versus Commissioner of GST & Central Excise Government of India High Court of Judicature at Madras
28-01-2019 World Class Management Service Versus Commissioner of GST & CE Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
06-12-2018 Kun Motor Co. Pvt. Ltd., Puducherry, Represented by Collin Elson, Sales Manager & Another Versus The Asst. State Tax Officer, Kerala State GST Department, Thiruvananthapuram & Another High Court of Kerala
22-11-2018 M/s. TMT. Granites (Pvt) Ltd. Palakkad, Represented by Its Managing Director, Tom George Versus The Commissioner, State GST Department, Trivandrum & Others High Court of Kerala
14-11-2018 M/s. Suryadev Alloys & Power Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Outer Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-11-2018 M/s. SRF Ltd., Manali Versus The Commissioner of G.S.T. & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
10-09-2018 Commissioner of GST & Central Excise Versus Dymos India Automotive Private Limited High Court of Judicature at Madras
24-07-2018 Maxworth Plywood Pvt. Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
24-07-2018 Andhra Organics Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
24-07-2018 Vijay Prestressed Products Pvt. Ltd V/S CCT, Visakhapatnam - G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench, Allahabad
23-07-2018 Consim Info Pvt. Ltd V/S Commissioner of GST & Central Excise, Chennai South Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 Terex India Pvt. Ltd V/S The Commissioner of G.S.T. & C.E., Salem Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 Alkraft Thermo Technologies Pvt. Ltd V/S Commissioner of GST & Central Excise Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
13-07-2018 M/s. Leo Oils & Lubricants Versus Commissioner of GST & Central Excise Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
11-07-2018 Anuradha Sharma V/S Commissioner (Appeals), Customs GST and Central Excise, Lucknow Customs Excise Service Tax Appellate Tribunal Regional Bench Allahabad
10-07-2018 M/s. K. Bit Brave Sourcing Pvt. Ltd. Versus Commissioner of GST & Central Excise Chennai Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-07-2018 Alkraft Thermotechnologies Pvt. Ltd. Versus Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-07-2018 Alkraft Thermotechnologies Pvt. Ltd V/S Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
03-07-2018 Sparsha Logistics V/S CCT, Hyderabad G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
03-07-2018 Yona Smelters Pvt. Ltd V/S CCT, Visakhapatnam G.S.T. Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
02-07-2018 Kasturi & Sons Ltd V/S Principal Commissioner of GST & Central Excise, Chennai North Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
02-07-2018 Wipro Enterprises Ltd V/S The Commissioner of Customs, Central Excise & Service Tax, Tirupati-GST Customs Excise Service Tax Appellate Tribunal Regional Bench, Hyderabad
28-06-2018 Sentini Ceramica Pvt. Ltd V/S CCT, Guntur GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
20-06-2018 M/s. Deccan Park Resorts Versus Commissioner of GST & Central Excise, Coimbatore Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
18-06-2018 The Joint Commissioner of GST & Central Excise, Office of the Commissioner of GST & Central Excise, Trichy & Another Versus M/s. Cheran Cements Limited (DEFUNCT) Rep by its Authorized Signatory ? G. Duraisamy, Karur Before the Madurai Bench of Madras High Court
05-06-2018 Chennai Ferrous Industries Ltd V/S Commissioner of GST & CCE (Chennai Outer Commissionerate) Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-06-2018 Hetero Labs. Limited V/S CCT, Hyderabad GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
04-06-2018 HCL Infosystems Ltd. Unit - III V/S Commissioner of GST & CCE, Pondicherry Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
21-05-2018 Mane India Private Limited V/S Commissioner of Central Tax, Central Excise & Service Tax, Medchal - GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
17-05-2018 Voith Turbo Private Limited V/S CCT, Secunderabad GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
15-05-2018 Kohinoor Printers Pvt. Ltd. V/S GST & CCE, Chennai Outer Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
15-05-2018 Lakshmi Machine Works Ltd. V/S GST, CCE, Coimbatore Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
15-05-2018 M/s. Kairali Granites, Represented by Its Proprietor, V.R Narayanan Embran Versus The Asst. State Tax Officer, State GST Department, Palakkad & Another High Court of Kerala
14-05-2018 Aditya Polysacks Pvt. Ltd V/S Commissioner of Centre Excise & GST, Jaipur Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
11-05-2018 Pioneer Hi Bred Private Limited V/S CCT, CE & ST, Medchal GST Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
09-05-2018 Qube Cinema Technologies Pvt. Ltd V/S GST & CCE, Chennai North Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
09-05-2018 M/s. Qube Cinema Technologies Pvt. Ltd. Versus GST & CCE, Chennai North Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
08-05-2018 R.N. Metal (India) Pvt. Limited and Others V/S CCE & GST, Jaipur Customs Excise Service Tax Appellate Tribunal New Delhi
20-04-2018 Holtec Asia P. Ltd V/S Commissioner of Central Excise, GST Pune-I Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
12-03-2018 Venkateswara Rao Bolla & Another Versus The Senior Intelligence Officer, Directorate General of GST Intelligence Rep. by Spl. Public Prosecutor In the High Court of Judicature at Hyderabad
06-03-2018 Wheels Tourists Operator V/S Commissioner of GST & Central Excise, Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
20-02-2018 Commr. of GST, Mumbai Central V/S Everstone Capital Advisors Pvt. Ltd. Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
08-02-2018 Shreyas Stocks (P.) Ltd V/S Commissioner of GST & Central Excise, Chennai Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
01-02-2018 M/s. Chemplast Sanmar Ltd. Versus Commissioner, GST & Central Excise, Puducherry Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
23-01-2018 V. Sridhar Versus The Authorized Officer Indian Bank, Guindy Branch GST Road, Guindy Chennai High Court of Judicature at Madras
16-01-2018 Tidel Park Ltd V/S Commissioner of GST & Central Excise, Chennai South Commissionerate Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
01-11-2017 National Aviation Co. of India Ltd V/S Commissioner of GST & Central Excise, Chennai South Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
04-04-2014 Hindustan Unilever Limited, a Company incorporated under the Companies Act Versus The Controller of Patents & Designs Intellectual Property Building G.S.T. Road, Guindy & Others Intellectual Property Appellate Board
16-12-2009 Tvl.Growell Pharmaceuticals 109, GST Road Chengalpattu Versus The State of Tamil Nadu rep.by the Joint Commissioner (SMR) Office of the Special Commissioner and Commissioner of Commercial Taxes Chennai High Court of Judicature at Madras
02-03-2006 G.S.T. Motors Versus R. Elanchezhian Tamil Nadu State Consumer Disputes Redressal Commission Chennai
10-10-2003 Ex.Gst.Sudarshan Kunwar Versus Capol Farm Equipment Limited Monopolies and Restrictive Trade Practices Commission New Delhi
16-03-2001 Pepsico India Holding Ltd., a Company under the Companies Act, having its Plaint at No.6, GST Road, Mamandur Village,Madurantakam Taluk, 603 111, rep. by its Authorised Signatory Mr. Vikas Sexana Versus The District Revenue Officer, Additional District Magistrate Kancheepuram and 4 others High Court of Judicature at Madras
16-09-1966 G.S.T. Shaik Mohideen Sahib Versus The State Wakf Board, Madras & Another High Court of Judicature at Madras