9911796707
TMI Blog2013 (5) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for the extended period, they seem to have a valid point, which is that the findings recorded by the Commissioner in the context of dropping Section 78 penalty are in favour of the appellant also in the context of their challenge to the demand of service tax for the extended period. If the appellant did not have guilty mind for the purpose of Section 78, they did not have it for the purpose of the proviso to Section 73(1) of the Act as well, which is our prima facie view. Pre deposit ordered towards service tax demand pertain to normal period - stay granted towards penalty and balance amount of service tax liability and thereon pertaining to extended period of limitation. - ST/2545/2011 - Stay Order No. 721/2012 - Dated:- 25-4-2012 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant cannot be justified inasmuch as the adjudicating authority itself entered a clear finding that the appellant did not have any guilty mind and, therefore, any penalty under Section 78 of the Finance Act, 1994 was not imposable on them. The learned counsel points out that the ground for invoking the extended period under Section 73(1) of the Act is no different from the ground for imposing a penalty under Section 78 of the Act and, therefore, in view of the above finding of the learned Commissioner, a prima facie view is liable to be taken against the demand for the extended period. 2. Per contra, the learned Addl. Commissioner (AR) claiming support from Idea Mobile Communication Ltd. v. Commissioner of C.Ex. Cus., Cochin [2011 (23) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax for the extended period. If the appellant did not have guilty mind for the purpose of Section 78, they did not have it for the purpose of the proviso to Section 73(1) of the Act as well, which is our prima facie view. 4. In the result, there will be a direction to the appellant to pre-deposit a sum of Rs. 18.55 lakhs (Rupees Eighteen lakhs fifty five thousand only) within six weeks from today and report compliance to the Assistant Registrar on 18-7-2012. The Assistant Registrar to report to the Bench on 25-7-2012. Subject to due compliance, there will be waiver and stay in respect of the other penalties imposed on the appellant and the balance amount of service tax and interest thereon. (Pronounced and dictated in the open Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
