TMI Blog2013 (3) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner, Central Excise, Pune-I Commissionerate. As the issues involved are common and the appellant is same in both the appeals, they are taken up together for consideration and disposal. 2. The COD application has been filed for condoning the delay of 251 days in filing appeal No. ST/733/2012. The order dated 28-10-2011 was delivered by speed post to the appellant on 9-12-2011 and was received by the peon cum clerk who misplaced the same and did not inform the appellant of the receipt of the order. Subsequently the appellant enquired about the status of the case in September, 2012 and a copy of the order was given to the appellant only on 7th November, 2012 and the appeal was filed on 14th November, 2012. The ld. Counsel for the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid service tax during the impugned period amounting to ₹ 98,70,599/- and had filed ST3 returns also. The appellant had submitted copies of the challans under which service tax was paid. The department wanted to see the original copy of the challans which the appellant failed to submit. Therefore, the demand was confirmed for the whole amount mentioned in the show cause notice solely on the ground that the department had come across existence of fake challans towards payment of service tax generally (not in the appellant s case) and therefore, without verifying the original challans, they cannot grant any deduction towards the payments made by the appellants. Accordingly, the order dated 28-10-2011 was passed. As regards the second d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employees towards Insurance premium under ESIC and employees contribution of ₹ 47,51,369/- which they have remitted to the Provident Fund Authorities. These cannot be taken as the appellant s income and charged to service tax. If these amounts are excluded, the service tax demand would come down by ₹ 5,41,871/- during 05-06 06-07. (c) They had undertaken toll collection charges for the Pune Municipal Corporation which is not taxable under man-power supply. The service tax on the said activity amounts to 5,34,029/-. (d) They had undertaken repair activities of the buildings of Military Engineering Services, Pune. These are defence buildings and are non-commercial and hence are exempt from service tax. The tax liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority had rightly confirmed the demands. However, he has no objection if the matter is remanded back subject to putting the appellant to terms. 6. We have carefully considered the submissions made by both the sides. We are of the view that the appeal itself can be taken up for consideration at this stage itself in view of facts and circumstances involved in the present case. 6.1 If the appellant has discharged service tax liability to the extent of ₹ 98,70,599/- and have documentary evidences to support the same, opportunity should be definitely given to the appellant to submit the same before the departmental authorities. The department itself could have verified the service tax payment particulars made by the appellant f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority for fresh consideration of all the issues involved. The appellant s offer to pre-deposit an amount of ₹ 68,31,637/- is accepted and they are directed to make the pre-deposit of the said amount within a period of 6 weeks and report compliance before the adjudicating authority by 7th May, 2013. On such compliance, pre-deposit of balance of dues adjudged against the appellant shall stand waived and recovery thereof stayed, the adjudicating authority shall hear the matter afresh and pass an order in accordance with law. The appellant is also directed to furnish all the documentary evidences they want to rely on in support of their contention. 8. Thus the appeals are allowed by way of remand. Stay applications are als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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