TMI Blog2014 (11) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the balance of convenience should be considered. In this case except stating that certain amount is due from the bank investments from USA, the appellant has not chosen to file any document in support of his submission. The mere statement or affidavit without any supporting document will be no avail. The order of the Tribunal requires no modification. However, taking note of the plea of the appellant seeking further time for making payment, we are inclined to grant extension of time. - Decided partly in favour of assessee. - Civil Miscellaneous Appeal No.2896 of 2014 & M.P.No.1 of 2014 - - - Dated:- 14-11-2014 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. K. R. Krishnan For the Respondents : Mr. A. P. Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt on both sections is self contradictory and is liable to be set aside? 3. Whether the Tribunal is correct in passing orders without considering for a demand confirmed under Section 73A(4), there can be no imposition of penalty. The amount representing service tax has been collected from their clients by the appellant and had not been paid in to the exchequer, during the material time. But subsequently the appellant had remitted the amount. The provisions of Section 73 are attracted only when there is a non levy and non payment and short levy and short payment. In the instant case the service tax already been levied and collected from the clients. Hence, only the provisions of Section 73(A) of the Finance Act, 1994 alone are attracted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollows: The appellant is a registered Man Power Recruitment Agency and business support service. Alleging that they have contravened the provisions of Rule 6 of the Service Tax Rules, 1994 read with Section 68 of the Finance Act and they have failed to pay service tax for the period January 2009 to March 2010, a show cause notice was issued on 14.10.2010 in SL.No.28 of 2010 Commr. In response to that, a reply was submitted by the assessee by letter dated 19.12.2011 inter alia contending that the reason for non-payment of service tax is due to financial crisis; non-payment by the overseas companies etc. The Commissioner, who adjudicated the case, by order dated 30.3.2012 in Order in original in SL.No.02/2012-Commnr., based on the oral an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 to March 2010. Here, I find that the service provider has filed the statutory returns for the period from January, 2009 to March, 2010 as explained above. They have also declared in the said returns the taxable value and the tax liability thereon payable by them. These facts lead me to the conclusion that there is no suppression or wilful misstatement attributable on the part of the service provider, albeit, notwithstanding their filing of return and declaration of their tax liability, they have certainly failed to pay the appropriate service tax payable by them at the appropriate time. This has also not been disputed by the service provider. In fact, the demand raised in the show cause notice is also based on the taxable value as declare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancial hardship, held that the appellant should deposit a sum of ₹ 50.00 lakhs within a period of 8 weeks and report compliance on 07.10.2014. 5. Aggrieved by the order of the Tribunal, the appellant is before this Court raising the above-mentioned substantial questions of law. 6. Taking note of the above factual scenario, we find that prima facie there is a finding by the Original Authority that the appellant had admitted that service tax has been collected and not paid over to the credit of the Government. In another matter, the appellant is claiming Cenvat Credit and that issue, as already pointed out by the Tribunal, should be gone into at the time of final hearing. For the purpose of pre-deposit, prima facie case as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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