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2016 (4) TMI 240 - BOMBAY HIGH COURT

2016 (4) TMI 240 - BOMBAY HIGH COURT - 2016 (42) S.T.R. 797 (Bom.) - Entitlement for balance reward as per reward circulars - On information of petitioner department came to know about the defaulter of service tax who then, voluntarily deposited his service tax dues for which petitioner needs to be rewarded claimed by petitioner - Petitioner's role has not been discussed and a quantum of reward has been determined unilaterally much below the prescribed limit of 50%, therefore, balance amount of .....

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information led to recovery of tax along with interest worth ₹ 2.5935 crores. The evaded tax was paid by the assessee voluntarily under the self assessment scheme and investigators had very little role in the recovery, which alone was enough to qualify and consider the petitioner eligible for full reward at the rate of 20%. Thus, how the reward amount is to be computed and whether the amount as computed by the respondents is in tune with the reward scheme or the circular in that behalf it .....

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ut versions of both sides. Which version is the correct one would have to be determined in appropriate proceedings. If the petitioner claims the sum under the head "balance reward”, then, whether that balance, as computed by the petitioner, is accurate or that there is no balance are matters which must be resolved by a competent Civil Court. It is not as if the petitioner is remedyless. Decided against the petitioner - Writ Petition No. 1845 of 2015 - Dated:- 22-3-2016 - S. C. Dharmadhikari And .....

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.59 crores. Based on the circulars styled as "reward circulars , details of which are set out in para 3 of the writ petition, the petitioner claims that he is entitled to reward in the sum of ₹ 51,80,000/-. 3) Reliance is placed upon a Division Bench judgment of this court rendered in the case of XYZ vs. Union of India Writ Petition No. 1882 of 2014, which has been decided by this court on 27th April, 2015. 4) From para 4 of the petition, a reference is made to the reward circulars an .....

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itioner's role has not been discussed and a quantum of reward has been determined unilaterally much below the prescribed limit of 50%. Therefore, balance amount of the reward be directed to be paid. The entire petition is based on the figures of reward and allegedly in terms of the circulars. 5) However, an affidavit in reply has been filed on behalf of the respondents, particularly by respondent no. 6. The Principal Commissioner of Service Tax, in the affidavit in reply, admits that informa .....

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und short paid/recovered. 6) On the basis of such materials, the reward sum has been determined and it has been duly paid by a Demand Draft enclosed to a letter, copy of which is at Exhibit - 3 to this affidavit in reply. 7) Reliance is also placed on Exhibit - 1 to the affidavit in reply. 8) The petitioner filed a detailed rejoinder, in which he asserts that it is not his business to give specific figures or details of the evasion. He has to only complain and thereafter give information with re .....

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ries. The Department, thus, cannot cover up its lapses in recovery of taxes avoided and evaded by assessees and thereafter foist upon the petitioner the liability to disclose the exact amount, which is due and payable, according to him. That part is not to be performed by the informant. 9) After having perused the petition, the reply affidavit and the rejoinder, together with all Annexures thereto, we are of the view that it will not be possible for this court to decide the disputed question of .....

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the petitioner is entitled to a sum of ₹ 51.87 lacs. Thus, what we find is that the petitioner disputes the computation. The petitioner submits that because of the nature of services offered by the assessee that he learnt about the service tax evasion. The assessee evaded service tax. The petitioner's information led to recovery of tax along with interest worth ₹ 2.5935 crores. The evaded tax was paid by the assessee voluntarily under the self assessment scheme and investigators .....

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