TMI Blog2012 (12) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... de what is the proper view to be taken or the order to be made. As decided in Veerappa Pillai vs Raman and Raman Limited [1952 (3) TMI 31 - SUPREME COURT] that where matter involves disputed questions of fact or mixed question of law and fact or even ordinary question of law, it could be raised in appeal provided under the statute. See also Sohan Lal vs. Union of India [1957 (3) TMI 45 - SUPREME COURT], Basant Kumar v. Eagle Rolling Mills (1964 (2) TMI 73 - SUPREME COURT) & Thansingh vs. Superintendent of Taxes [1964 (2) TMI 79 - SUPREME COURT]. Therefore prima facie this court is not inclined to interfere with the order at this stage. As a result the petitioner has to pursue the alternative remedy provided under the Act. Writ Petition s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as to why, (i) the extended period under proviso to Section 73 of Finance Act, 1994 should not be invoked to demand service tax not paid in as much as they have suppressed the fact of having rendered the service of "Business Auxiliary Service", (ii) the amount of Rs.1,35,53,523/- (Service Tax Rs.1,32,32,549/- + Edu. Cess Rs.2,64,651/- + S H Edu. Cess Rs.56,323/-) for the period from 01/10/04 to 30/09/09 should not be demanded from them under Section 73(1) of the Finance Act, 1994, (iii) an interest at the appropriate rate should not be demanded from them under Section 75 of the Finance Act, 1994, (iv) penalties should not be imposed on them under Section 76, 77 78 of the Finance Act, 1994." 3. A reply was submitted. Fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate interest on the amount demanded at S.No.(i) above from M/s.Container Tea Commodities, Coonoor, under section 75 of the Finance Act 1994; (iii)(a) I impose a penalty @ Rs.200/- per day on M/s.Container Tea Commodities, Coonoor, for non-registration of their service till such date by which they obtain Service Tax Registration Certificate, under Section 77 of the Finance Act 1994; (iii)(b) I impose a penalty of Rs.5,000/- on M/s.Container Tea Commodities, Coonoor, under Section 77 of the Finance Act, 1994 for non filing of the ST3 returns; (iv) I impose a penalty of 1,72,70,465/- on M/s.Container Tea Commodities, Coonoor, under Section 78 of the Finance Act 1994." As against the above order, the present writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
