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TMI Blog2014 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Commissioner of Customs and Central Excise, Customs Department, Hyderabad - II, Commissionerate. On the basis of the intelligence said to have been received by them, the respondent initiated proceedings against the appellant proposing to levy service tax under different heads and interest provided for under Section 75 of the Finance Act, 1994 (for short, 'the Finance Act') and penalties under Sections 77 and 78 of that Act. After hearing the appellant, the respondent passed an order dated 21.09.2011 confirming demand of two amounts, namely, Rs.3,87,51,793 and Rs.28,94,07,221/-, directing appropriation of a sum of Rs.44,45,277/- and confirming the demand for interest under Section 75, penalty of Rs.32,81,59,014/- under Section 78 and R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, the insistence on payment of the entire amount of service tax levied by the respondent and the interest thereon, would cripple the activity of the appellant. Sri G. Sampath Kumar, learned Additional Central Government Standing Counsel, on the other hand, submits that the respondent passed a detailed order after taking into account, every aspect and the Tribunal was also of the view that the appellant is liable to pay the amount covered by the Order-in-Original dated 21.09.2011 passed by the respondent. He submits that the appellant cannot avoid the statutory obligation to deposit the amount and no interference is warranted with the order passed by the Tribunal. The scope of the appeal is very limited. The respondent passed an Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould certainly be justified in refusing waiver. If on the other hand, there is no such finding that the assessee has collected the amount involved from the persons or agencies, whom the service was rendered, a different connotation arises. In the instant case, the respondent initiated proceedings almost by reopening the assessments for the previous years. The question as to whether the view taken by the respondent is correct, needs to be considered at the stage of hearing of the appeal. The condition as to pre-deposit of the entire amount involved would certainly put heavy burden on the assessee. Whatever may be the justification in enacting such a provision, the remedy of appeal for a citizen cannot be made so dearer, nor can it be kept b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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