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2013 (4) TMI 400 - AT - Service TaxNon depositing of service tax to the Government though collected - chargeable to an offence liable for prosecution under section 89 of the Finance Act, 1994 - whether this appeal is maintainable or not before this Tribunal? - whether the impugned order is passed under Section 73 of the Finance Act, 1994 or not? - Held that:- In the impugned order there is no dispute about the confirmation of service tax demand. The only dispute is regarding the recovery proceedings of the amount demanded by the Commissioner and the grievance of the appellant only is that he has not considered their applications for payment in installments due to financial hardships. The appellant's prayer to recover the proceedings in installments has been turned down by the adjudicating authority. Thus the impugned order has not passed under Section 73 ibid. Therefore, the appeal is not maintainable before this Tribunal. The appellant is at liberty to recourse their action before the learned Commissioner for appropriate action.
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