TMI Blog2013 (12) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal - entire amount of service tax directed to be deposited - stay denied. - Service Tax Appeal No.25/2011 - SO/71222/2013 - Dated:- 26-9-2013 - G Raghuram And I P Lal, JJ. For the Appellant : Sri Vikash Dhannia, CA For the Respondent : Sri S Chakraborty, AC (AR) PER : G Raghuram The application for waiver of pre-deposit and stay for further proceedings for realization of the adjudicated liability is filed alongwith the appeal preferred by the assessee on 31/1/11 against the adjudication order dated 26/10/2010 confirming service tax demand of Rs.1,99,44,459/- besides interest and penalty of an equivalent amount, under Section 78 of the Finance Act, 1994 (the Act). Service Tax, interest and penalty are assessed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation order impugned the substantive appeal is impeccable. We therefore find no justification for waiver of pre-deposit, exercising discretion under Section 35 (F) of the Central Excise Act, 1944. 3. Ld. Consultant appearing for the Petitioner/Appellant has brought to our notice an Interim Order passed by the Hon'ble Supreme Court on 14.10.2011, in a batch of civil appeals. This Order is reported in 2011-TIOL-104-SC-ST. These appeals are preferred against the judgment; of the Bombay High Court in Retailers Association of India vs. UOI Ors.-2011 (23) STR-561 (Bom.). The Bombay High Court rejected the challenge to the constitutional validity of imposition of service tax under Section 65(105)(zzzz) of the Act and further held that the retr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he light of the declared law as at present, and in particular, the retrospectively amended provisions of Section 65(105)(zzzz) of the Act, the Adjudication Order and the liability of the Petitioner determined thereunder, suffer from no infirmity whatsoever, we find no justification or warrant for exercising discretion to waive the pre-deposit requirement. The discretion conferred on this Tribunal is the discretion of law and not the subjective discretion of incumbents of the Tribunal. 7. On the above analysis, we find no justification for grant of waiver of predeposit of the adjudicated liability. We consequently direct the Petitioner to remit the adjudicated liability to the credit of Revenue within six weeks from today and report compli ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
