Deptt. has to transfer appeal to competent authority if assessee has filed appeal before wrong offic

Service Tax : Even if appeal is filed by assessee before wrong officer, department should transfer appeal to competent authority (Commissioner (Appeals)) or return papers to assessee or, at least, inform assessee; having not done so, assessee's appeal cannot be dismissed as not filed before proper officer in time

No penalty on sums wrongly collected as service tax

Service Tax : Penalty under sections 76 and 78 applies only when 'service tax' is payable; hence, non-payment of sums wrongly collected as tax on a non-taxable service would not attract said penalties, as said sums are payable under section 73A

Removal of CA's name from register, alleging that he had claimed inflated travel exp. from client wa

Chartered Accountants Act : Where complaint of professional misconduct against respondent-Chartered Accountant for claiming inflated travel expenditure during course of audit was revengeful, punishment was to be reduced to reprimand as against removal of respondent from register of members for one month