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Vindsor Management Consultant Pvt. Ltd. Versus The Principal Commissioner Service Tax And Others

2016 (5) TMI 452 - BOMBAY HIGH COURT

Seeking release of bank accounts - Unascertained and uncrystallized dues - Petitioner admitted the Service tax liability for the period 2010-11 till 2014-15 - Held that:- the petitioner has to deposit sum of ₹ 5 crores with the respondents on or before 10th June, 2016 and produce proof of the same before the Registrar, of such deposit on that day. Time to make payment shall not be extended and no application will be entertained even during vacation by this Court. To enable petitioner to pa .....

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For the Respondents : Mr. Pradeep S. Jetly, a/w Mr. Jitendra B. Mishra ORDER P. C. 1. By this petition filed under Article 226 of the Constitution of India, petitioner states that respondents have initiated coercive action to recover the amount of tax which is yet to be ascertained. In other words for unascertained and uncrystallized dues, bank accounts of the petitioner have been frozen and attached. The Service Tax Commissioner, therefore, should be directed to release the bank accounts. 2. O .....

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on them and the price charged includes component of service tax. Thus, service tax has been recovered from the clients/customers, who are recipients of the services, but there is default in depositing it in the Government treasury. Prima facie, these letters do not indicate that there is any uncrystallized or unascertained dues, but known to the petitioner and non remittance thereof in Government Treasury would invite interest and penalty. 3. Mr. Jetly on instructions states that the department .....

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2016 and by July, 2016-17 entire outstanding will be cleared. By this schedule given by the petitioner, he has admitted the service tax liability of ₹ 12.77 crores for the period 2010-11 till 2014-15 and having added up the dues till date making it liable to pay ₹ 18 crores plus interest, then, we are not prima facie in agreement with Mr. Singh that the judgment delivered by this Court which interferes with the action of freezing of accounts and attachment thereof by the revenue woul .....

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