2014 (1) TMI 1605

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..... ENT Per: G Raghuram: This application seeks waiver of pre-deposit of service tax, interest and penalty as assessed by the adjudication order dated 14.02.2008. By the adjudication order, service tax liability of the petitioner - BSNL, Bhalia is conformed for Rs. 1,14,77,883/-; appropriation of Rs. 5,57,820/- remitted under protest is ordered; penalty of Rs. 200/- for delay of each day upto 18.04. .....

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..... nts received by the petitioner from its customers in respect of the taxable telephony services provided. Since no Service Tax 3 returns were filed, the adjudicating authority proceeded on the basis of the figures provided (on 25-09-2004 in Annexure B). Eventually, on the basis of analysis recorded in the adjudication order, it was concluded that the assessee made short remittance of service tax to .....

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..... .02.2008). In this state of non-cooperation and obstructionist attitude adopted by the petitioner/assessee, the adjudicating authority was constrained to proceed with an independent evaluation of the material or record leading to the assessment confirming the demand of service tax, interest and penalty. 3. Though the Ld. Counsel for the petitioner argued that liability was assessed not on the bas .....

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..... ater, in the order, the adjudicating authority also noted that the petitioner made short collection from January, 2002 to December 2006 to the extent confirmed. From the adjudication order, we not able to infer with any degree or certitude that amounts not received were also included the received value of services provided. In the summary of the adjudication order, the authority records that if no .....

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..... oceedings for recovery of the adjudicated liability as set out in the impugned order, on condition that the petitioner remits Rs. 1,14,77,883/- plus the corresponding interest on this amount under Section 75 of the Act, within 8 weeks from today and reports compliance by 18.11.2013. In default of either deposit or in reporting compliance within the time stipulated herein, the order of waiver shall .....

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