Department.
3. The appellant has put forth that they had two PAN Nos. during
material period and that they filed service tax returns on PAN ... appellant has failed to mention any circumstances or
reasons for getting two PAN numbers and they apparently used both
3 ST/60128/2024
PAN Numbers
other hand ld. DR pointed out that once two registration numbers were granted resulting in two PAN registrations, appellant should have taken the matter with ... directed to examine the matter to sort out the issue of two pan-based registration numbers as the issue is recurring in nature.
8. Regarding
Kaleesuwari Refinery Private Limited vs Chennai-Iii on 14 February, 2024
IN THE CUSTOMS, EXCISE
K Bose Karta vs Chennai-Iii on 14 February, 2024
IN THE CUSTOMS, EXCISE AND
B Vasuki vs Chennai-Iii on 14 February, 2024
IN THE CUSTOMS, EXCISE AND SERVICE
K Bose vs Chennai-Iii on 14 February, 2024
IN THE CUSTOMS, EXCISE AND SERVICE
found that they were engaged in
the manufacture of Pan Masala. Two packing machines
were found in their premises which were being used ... this
premises, since last four months with the help
of two FFS Pan Masala/Gutkha Pouch Packing
Machines, working round the clock.
The said Pan
PAN number, and the amended registration certificate under Service Tax Act was issued with new PAN number, and they had got the old PAN number ... different premises having two different registration numbers and thus two different assessee. I find that so far controversy of two different asseessee, is concerned, some
pan masala/pouches to M/s Manoj Provision Store and S.B. Traders and who was supposed to have issued instructions to these two parties ... pouches of Pan Masala two in one on 28-8-01, and 80000 pouches of Gutkha on 20-08-01]. On the date
Ms Seema Enterprises vs Kanpur on 18 January, 2024
1
CUSTOMS, EXCISE & SERVICE TAX
