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2022 (5) TMI 144 - GUJARAT HIGH COURTValidity and legality of FORM SVLDRS 3 - cleaning services - period between 16.06.2005 and 31.03.2008 - demand of service tax alongwith interest and penalty - grievance is that despite the fact that 50% amount towards the predeposit had already been made, the Committee constituted for the purpose of looking into the claim under the Scheme while issuing the SVLDRS 3 granted deduction of Rs. 20,11,712 /- only and the balance amount of Rs. 21,60,023 /- was shown as payable which appears to be on the count that the writ applicant has not made payment of such amount. HELD THAT:- When the Tribunal itself has recorded in its order dated 14.03.2011, that out of the total confirmed duty of Rs.83,43,470/-, the appellant i.e. the writ applicant herein has already deposited an amount of Rs.49,33,521/- along with interest of Rs.3,93,178/-, then what further objection the Committee could have had for the purpose of processing the application filed by the writ applicant. The Committee should once again look into the aforesaid aspect, more particularly, the order passed by the Tribunal itself and thereafter, proceed further in accordance with law. Let the aforesaid exercise be undertaken within 8 weeks from the date of receipt of writ of this order.
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