9911796707
TMI Blog2015 (4) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Thakur; This extension of stay application and appeal have been filed by the appellant respectively with respect to extension of stay order No. M/2094-2185/WZB/AHD/2011 dated 21.11.2011 passed by this bench and OIO No. 02/Dem-ST/Vapi/2008 dated 31.1.2008 passed by the Adjudicating authority. As the appeal itself is being taken up for disposal, application for extension of stay is allowed. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks time but no written submissions were filed by the appellant. 3. Shri Alok Srivastava (AR) appearing on behalf of the Revenue argued that as per the representative Challan No. 05/2000-2001 dated 11.9.2001 also it can not be ascertained that this service tax payment has been made for their Silvassa unit. That address and registration number of appellant's Mumbai unit is mentioned in the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at Mumbai for the Silvassa unit. A copy of one such challan No. 05/2000-2001 has been furnished by the appellant which gives the assessee code number and address of appellants Mumbai office. There is no indication on the challan that this amount is paid with respect to appellant's Silvassa unit. In the absence of any such co-relation, it can not be said that appellant has discharged the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with respect to their Silvassa unit. Appellant thus has a reasonable cause to hold that service tax liability of Silvassa unit was discharged in Mumbai. However, due to lack of co-relating documents, it is not possible to establish that the entire service tax liability of Silvassa unit has been discharged. In view of the above, this case is fit for invocation of Section 80 to hold that penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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