TMI Blog2015 (1) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Department, in respect of another issue which is stated to be pending before this Court - In the light of the above, pending the above proceedings, the appellant is entitled to waiver of entire pre-deposit - Decided in favour of assessee. - Civil Miscellaneous Appeal No.3546 of 2014 & M.P.No.1 of 2014 - - - Dated:- 19-12-2014 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. S. Murugappan For the Respondents : E. Vijay Anand ORDER (Delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal is filed by the assessee challenging the Miscellaneous Order No.41709 of 2014, dated 10.10.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai, raising the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Not satisfied with the reply, the Adjudicating Authority passed an order demanding service tax, the relevant portion of which, reads as follows: ORDER 1. I invoke the extended proviso to Section 73 of Finance Act, 1994 to demand the Service Tax for the period from April 2005 to December 2005. 2. I demand an amount of ₹ 80,536/- (Service Tax - ₹ 78,955/- + Education Cess - ₹ 1,581/-) (Rupees Eighty thousand five hundred and thirty six only) under Section 73(1) of Finance Act, 1994. 3. I demand interest at the appropriate rate under Section 75 ibid on the above service tax amount. 4. I impose a penalty of ₹ 200/- for every day during which such failure continued or at the rate of 2% of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows: 5. After considering the submissions of both sides and on perusal of the records, I find that there is no dispute that the applicants have rendered rent-a-cab service to M/s.BSNL during the material period. They have received the consideration but have not deposited service tax with the Government. As seen from the show-cause notice dated 21.4.2008, it has been clearly brought out that the applicants have not filed any ST-3 returns for the half-yearly period ending 30.9.2005, 31.3.2006 and 30.9.2006. The applicants have received an amount of ₹ 19,73,888/- towards rent-a-cab service from their service recipient M/s.BSNL during the period of dispute. Prima facie, I am not satisfied with the plea of the applicant that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he materials placed before this Court. 10. On a prima facie case taken by the appellant that for the previous year where the proceedings initiated by the Department was set aside by the Tribunal and that being the case for the subsequent period, the said benefit should enure to the appellant insofar as the pre-deposit is concerned. As against the earlier order of the Tribunal for the previous year, an appeal has been filed by the Department, in respect of another issue, in C.M.A.No.2065 of 2010, which is stated to be pending before this Court. 11. In the light of the above, pending the above proceedings, the appellant is entitled to waiver of entire pre-deposit. Accordingly, the order of the Tribunal stands set aside and this Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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