TMI Blog2019 (7) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... le. The issue under consideration is not of classification of services, whether as work contract or under the category of construction of complex services. At the material time both work contract services and construction of complex services were leviable to service tax. Since the services provided by the appellants are more specific to construction of complex services they get classified under that category which is more specific - The dispute in the present case is in relation to valuation of taxable services. Appellants have contended that in view of the above referred decisions the service tax cannot be levied in respect of activities undertaken by them prior to entering into agreement of sale with the buyer of flats. There seem to be no iota of doubt with regards to the value to be taken for determination of the tax payable in respect of the services rendered by the appellants. Appellants have contended that certain portion of the works have been completed by them prior to entering into contract/ agreement of sale of the flats with the buyer. Hence no service tax can be demanded in respect of the works undertaken prior to entering into such agreement of sale - We are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals are as follows: Appeal No Appellant Order in Appeal No and date ST/85124/15 Laxmi Associates PUN-EXCUS-001-APP-079-14-15 dtd 26.09.2014 ST/85364/15 L R Associates PUN-EXCUS-001-APP-088-14-15 dtd 10.10.2014 2.1 The Appellants in both the appeals are engaged in providing taxable services falling under the category of Construction of Complex Services as defined by Section 65(105)(zzzh) of the Finance Act, 1994. Though providing taxable services at the material time they did not took registration and paid service tax. When enquiry was initiated against them they paid some amounts of service tax as is discussed in para 2.2 and 2.3. 2.2 M/s Laxmi Associates (Appellant 1) were providing the taxable services under said category from 01.07.2010. They were required to pay service along with the education and secondary and higher education cess as detailed below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 1000000 0 0 0 1000000 11 19.1.12 424731 0 0 0 424731 279 25.4.12 145676 2914 1457 1480 151527 281 25.4.12 51144 1023 511 2857 55535 277 3.4.12 62733 0 0 0 62733 279 3.4.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.1.12 Jan-Mar 12 51996916 12999229 1338921 31.3.12 Apr-June 12 43064276 10766069 1330686 5.7.12 July- Sept 12 9150603 2287651 282754 5.10.12 13,96,46,680 3,49,11,670 38,64,809 There seem to be calculation error in the Annexure A to show cause notice in Column marked CESS. Education Cess has been computed @ 20% of Service Tax amount instead of @ 2%. Against the above amount payable they deposited the tax along with interest as detailed below: Chall an No Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed, appellants have challenged the order of Commissioner (Appeal) stating that- i. No service tax is leviable on the part of the construction of complex constructed prior to entering into the agreement to sale with the flat buyers/ customers. They have deposited the service tax on the value of construction services provided by them after entering into sale agreement with the buyer, as any activity rendered by them in respect of the construction of complex prior to entering into agreement of sale with the buyer was the service to self. ii. Construction of buildings/ apartments as undertaken by them is a works contract. The work contract is an indivisible contract involving supply of goods and labour. Hon ble Supreme Court has in case of L T Vs State Of Karnataka [303) ELT 3 (SC)] held that the activities of sale of under construction flats etc by way of entering into agreement of sale is indeed a work contract subject to VAT. iii. Hon ble Apex Court has also stated that such activity of builder/ developer would be classifiable a s work contract only and only from the date from which the agreement to sale is entered. Prior to this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix. To the extent they had carried out the construction activity prior to having an identified customer it would be out of service tax. x. In CBEC Circular No 108/02/2009-ST dated 29.01.2009 it has been clarified that any construction activity carried out by the builder/ developer prior to entering into the agreement to sale is a service to self. The principle outlined in the said circular shall apply in their case too. xi. The reliance placed on circular Nop 151/2/2012-ST dated 10.02.2012 is totally uncalled for. xii. No penalty could be imposed in the present case as the legal history makes it fairly evident that till recently there was dispute about the fact whether the builder/ developers are undertaking works contract or not. Hence whether builder/ developer is liable to VAT and Service Tax was till recently a matter of great confusion. The issue being that of legal interpretation penalty not justified as held in following cases: a) Color Times [2006 (3) STR 741 (T-Bang)] b) J P Transformers [2014 (36) STR 471 (T-Del)] c) Fibre Foils Ltd [2005 (190) ELT 352 (T-Mum)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kar)] g) Metro Automobiles [2013-TIOL-886-CESTAT-MUM] xviii. Demand need to re-quantified by granting the cum tax benefit, in view of decisions in case of- a) Srichakra Tyres Limited [1999 (108) ELT 361 (T-LB)] affirmed at {2002 (142) ELT A279 (SC)] b) Maruti Udyog Limited [2002 (141) ELT 3 (SC)] xix They are not required to pay any interest over and above what has been paid by them. 4.1 We have heard Shri Sagar Shah, Chartered Accountant for both the Appellants and Shri O M Shivdikar, Assistant Commissioner, Authorized Representative for the revenue. 4.2 Arguing for the appellants learned Chartered Accountant submitted- a) Construction of residential Complex prior to date of agreement to sale is Service to self and hence cannot be levied to service tax. {Reliance on K Raheja Development Corporation [2006 (3) STR 337 (SC)], Larsen and Toubro Limited [303 ELT 3 (SC)], Precot Mills Limited [2006 (2) STR 495 (T-Bang)], Larsen and Toubro Limited {2013 (32) STR 113 (TAhd)], DGST Circular issued vide F No V/DGST/22/Audit/Misc/1/2004 dated 16.02.2008, CBEC Circular No 108/02/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere being sufficient cause. Thus the notification under challenge does not confirm to the statue under which it is made.[reliance placed on the decision of Hon ble Apex Court in case of Indian Express Newspapers Others [(1985) 1 SCC 641= 1999 (110) ELT 3 (SC)] h) Entire dispute of invocation of extended period, penalty and interest should be settled in their favour. {SP Associates [CESTAT Order No A/90026/16/SMB dated 23.08.2016] 4.3 Arguing for the revenue learned Authorized Representative submitted that- a) From the Agreement for Sale dated 26.05.2011 registered on 03.06.2011, it is evident that appellant is a builder and had constructed the complex on their own land with a intention to sale to the buyer. As such, the services provided by them are appropriately classifiable as Construction of Complex Services under the category 65(105)(zzzh) and not under Works Contract Service in absence of any specific contract between a person who engages a builder to construct a unit for him and lack of transfer of property in goods (supply of material). b) The decision of Delhi High Court in case of Suresh Kumar Bansal is clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person. Explanation.-For the removal of doubts, it is hereby declared that for the purposes of this clause,- (a) personal use includes permitting the complex for use as residence by another person on rent or without consideration; (b) residential unit means a single house or a single apartment intended for use as a place of residence; (105) taxable service means any service provided, (zzzh) to any person, by any other person, in relation to construction of complex; Explanation:.- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Section 67 of the Finance Act, 1994 read with the relevant Valuation Rules, 2006. For ease of reference section 67 and relevant rules are reproduced below: 67 . (1) Subject to the provisions of this Chapter, service tax chargeable on any taxable service with reference to its value shall,- (i) in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him; (ii) in a case where the provision of service is for a consideration not wholly or partly consisting of money, be such amount in money, with the addition of service tax charged, is equivalent to the consideration; (iii) in a case where the provision of service is for a consideration which is not ascertainable, be the amount as may be determined in the prescribed manner. (2) Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the taxable service by the service provider. 33 10( a) (zzzh) Construction of Complex This exemption shall not apply in cases where the taxable services provided are only completion and finishing services in relation to residential complex, referred to in sub-clause (b) of clause (30a) of section 65 of the Finance Act. Explanation.- The gross amount charged shall include the value of goods and materials supplied or provided or used for providing the taxable service by the service provider. This exemption shall not apply in cases where the cost of land has been separately recovered from the buyer by the builder or his representative. 25 5.6 The impact of Section 67 and the Notification No 1/2006-ST dated 1.03.2006 as amended by Notification No 29/2010-ST dated 22nd June 2010 has been explained by J S TRU vide his DOF No 334/3/2010-TRU dated 01.07.2010 in respect of these services as follows: 6. Construction services: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng into contract/ agreement of sale of the flats with the buyer. Hence no service tax can be demanded in respect of the works undertaken prior to entering into such agreement of sale. We are not in agreement with the contentions raised because the value of taxable service is not vis a vis the activity done prior to entering into contract/ agreement for sale, but is on the basis of gross amount (Consideration) received for providing the such construction of complex services. The gross consideration received cannot be vivisected into the on the basis of work done prior to and after entering into agreement for sale. If the argument advanced by the appellant was to be accepted then the taxable value for every flat sold in the same complex constructed by the appellant will vary depending on the date of agreement, though the gross amount charged for the same flat from the customer remains the same. 5.7 Hon ble Supreme Court has in case of Larsen And Toubro [2014 (303) ELT 3 (SC)] laid down the law as follows: 101 .In light of the above discussion, we may summarise the legal position, as follows : (i) For sustaining the levy of tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of the goods involved in the execution of a works contract by the person making the transfer and the purchase of those goods by the person to whom such transfer is made. (viii) Even in a single and indivisible works contract, by virtue of the legal fiction introduced by Article 366(29A)(b), there is a deemed sale of goods which are involved in the execution of the works contract. Such a deemed sale has all the incidents of the sale of goods involved in the execution of a works contract where the contract is divisible into one for the sale of goods and the other for supply of labour and services. In other words, the single and indivisible contract, now by Forty-sixth Amendment has been brought on par with a contract containing two separate agreements and States have now power to levy sales tax on the value of the material in the execution of works contract. (ix) The expression tax on the sale or purchase of goods in Entry 54 in List II of Seventh Schedule when read with the definition clause (29A) of Article 366 includes a tax on the transfer of property in goods whether as goods or in the form other than goods involved in the execution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to have been sold by the builder since at that time there is no purchaser. That the building is intended for sale ultimately after construction does not make any difference. This decision of the Apex Court do not advance the case of the appellant any further. Hon ble Supreme Court in case referred to by appellant as is evident that from the above decision was concerned with levy of the VAT on those goods which have been used for construction of a building. When the building was sold it was immovable property, the value of goods that had gone into construction of building could only be subject matter of VAT in view of the deeming fiction created by the Article 366(29A) of the Constitution of India. Supreme Court has held vis a vis the taxability of the goods that have changed the form, from what they were to the point of sale. Hon ble Supreme Court has not stated that the gross amount received gets varied on this account. 5.8 In any taxing statue the measure of levy is to be determined according to the provisions of taxing statue. The measure of levy can be on the basis of actual computations of the taxable value or on the basis of proxy prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation...... or (b) where such price is not ascertainable, the cost at which goods of the like and quality could be delivered at such place,........ The Government contended that the real value of the appellants oil was its wholesale cash price referred to in Section 30(a) a price ascertainable, without difficulty. The appellants replied that in view of the unique character of their oil and of the invariable course of business pursued by them in relation to its sale, a wholesale cash price for that oil had never existed and was not ascertainable and that therefore its real value must be determined in accordance with Section 30(b) of the Act. The Privy Council observed that there was no other oil in Bombay which could be said to be of the like kind and quality as the oil imported by the appellants and therefore the relevant wholesale cash price for the appellants, if there be such price, was to be found in the actual sales of those oils in Bombay by the appellants themselves provided that such sales had taken place. It was noted that large stocks of oil were imported at Bombay and all contracts for sale were made with reference to stocks. The oils were disposed of direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sum payable by the distributor had been reduced to a price referable to a car in the condition in which it arrived in Bombay. It was contended for the appellants that goods of the like kind and quality in clause (a) was a phrase which suggested other goods than that under assessment and therefore, the price fetched by the goods themselves must be disregarded or should be considered only to see what price other similar goods would have realised. It was urged that since that test was not satisfied clause (a) could not be invoked. The Privy Council rejected the contention, observing that the application of clause (a) did not depend upon any hypothesis to the effect that at the time and place of importation an indefinite amount of further goods added to the available supply had had effect upon the wholesale price. And what is important, the Privy Council further observed : But if there is an actual price for the goods themselves at the time and place of importation, and if it is a wholesale cash price, less trade discount the clause is not inapplicable for want of sales of other goods. The clause can be applied distributively to each of the motor cars in this consignment, and ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lesale cash price payable by the wholesale dealers, and not under Section 4(b) on the basis of the price of retail sales effected directly to the consumers. The case was brought in appeal to this Court. The Court observed that for the purposes of Section 4(a), it was not necessary for a wholesale market to exist in the physical sense of the term where articles of a like kind or quality are or could be sold. A wholesale market, it was observed, could also mean the potentiality of the articles being sold on a wholesale basis . What was necessary was that the articles could be sold wholesale to traders. It was observed further that the application of Section 4(a) of the Act did not depend upon any hypothesis to the effect that at the time and place of sale any further articles of the like kind and quality should have been sold. If there was an actual price for the goods themselves at the time and place of sale and if that was a `wholesale cash price , the clause was not inapplicable for want of sale of other goods of a like kind and quality. Later follow the words, which have brought on the present controversy : Excise is a tax on the production and manufacture of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the wholesale buyers had sold the dye stuffs to the distributors without taking into account the discount given to the distributors. Before this Court, the excise authorities pressed the same contention, urging that Section 4(a) did not provide that in every case the wholesale price charged by the manufacturer should be taken into consideration and not the wholesale price charted by the wholesale buyers who sold the product also in wholesale to the next buyers. One of us (Bhagwati J.) spoke for the Court in that case, and delivered a closely enunciated and lucid exposition of the true legal position. It was explained : The value of the goods for the purpose of excise must take into account only the manufacturing cost and the manufacturing profit and it must not be loaded with postmanufacturing cost or profit arising from postmanufacturing operation. The price charged by the manufacturer for sale of the goods in wholesale would, therefore, represent the real value of the goods for the purpose of assessment of excise duty. If the price charged by the wholesale dealer who purchases the goods from the manufacturer and sells them in wholesale to another dealer we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of excise. There can, therefore, be no doubt that where a manufacturer sells the goods manufactured by him in wholesale to a wholesale dealer at arm s length and in the usual course of business, the wholesale cash price charged by him to the wholesale dealer less trade discount would represent the value of the goods for the purpose of assessment of excise. That would be the wholesale cash price for which the goods are sold at the factory gate within the meaning of Section 4(a). The price received by the wholesale dealer who purchases the goods from the manufacturer and in his turn sells the same in wholesale to other dealers would be irrelevant to the determination of the value and the goods would not be chargeable to excise on that basis. 23 .This case also does not support the case of the assessees. When it refers to post-manufacturing expenses and post-manufacturing profit arising from post-manufacturing operations, it clearly intends to refer not to the expenses and profits pertaining to the sale transactions effected by the manufacturer but to those pertaining to the subsequent sale transactions effected by the wholesale buyers in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of other goods of a like kind and quality. It seems to us that the more practical way of looking at the problem is that there are very few cases indeed where two manufacturers produce an article of the like kind and quality. An instance has been supplied by learned Counsel for the assessees, and we are referred to the case of a factory which manufactures identical electric bulbs for supply to a number of companies who sell them in the market under their own distinctive trade name. While such examples are possible, we are inclined to accept the statement of the learned Solicitor General that goods manufactured by different manufacturers generally differ in both kind and quality. Further, the manufacturing and other costs would vary from one manufacturer to another, depending on the efficiency of manufacturing techniques and management methods employed. Other important considerations are certainty and convenience in the administration of the levy from the view-point of both the assessee and the Revenue. There is the further consideration that the wholesale cash price charged by the assessee must be ascertained on the basis that the sale to the wholesale dealer is at arm s length ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learly what has been explained by the J S (TRU) in his letter dated 1.07.2010. In case of person claiming taxable value to be 25% of the gross amount, the question of determination of cost of land is irrelevant and the decision of Delhi High Court in case of Sarwan Kumar Bansal relied upon by the appellant will not be applicable. In case of Venus Castings [2000 (117) ELT 273 (SC)], Hon ble Supreme Court while upholding the Constitutional Validity of similar optional scheme held as follows: 10 . The schemes contained in Section 3A(4) of the Act and Rule 96ZO(3) or Rule 96ZP(3) of the Excise Rules are two alternative procedures to be adopted at the option of the assessee. Thus the two procedures do not clash with each other. If the assessee opts for procedure under Rule 96ZO(1) he may opt out of the procedure under Rule 96ZO(3) for a subsequent period and seek the determination of annual capacity of production. An assessee cannot have a hybrid procedure of combining the procedure under Rule 96ZO(1) to which Section 3A(4) of the Act is attracted. The claim by the respondents is a hybrid procedure of taking advantage of the payment of lump sum on the basis of total fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 96ZO(3) at their option, cannot claim the benefit of determination of production capacity under Section 3A(4) of the Act which is specifically excluded. We find that the view taken by the Andhra Pradesh high Court in Sathawahana Steels Alloys (P) Ltd. v. Government of India (supra) and the similar view expressed by the Division Bench of the Allahabad High Court in Civil Miscellaneous Writ Petition No. 1127 of 1999 M/s. Jalan Castings (P) Ltd. v. Commissioner of Central Excise Ors. disposed of on February 28, 2000 is reasonable and correct. We overrule the view taken by the Allahabad High Court in Pravesh Castings (P) Ltd., Kanpur Nagar v. Commissioner of Central Excise, Allahabad Anr. (supra). 12 . On the reasoning adopted by us and bearing in mind that in taxation measures composition schemes are not unknown and when such scheme is availed of by the assessee it is not at all permissible for him to turn around and ask for regular assessment, we think, there is no substance in the contention urged on behalf of the respondents. 5.8 Appellants have contested the demand on limitation and have stated that they were under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the Finance Act, 1994. In case of Kala Sagar [2015 (138) STR 1015 (T-Mum)] following has been held: 14 . I have considered the submissions of both sides as also the orders recorded by my two learned brothers. Extended period of limitation is invoked under the proviso to Section 73(1) of the Finance Act. The said proviso reads as under :- PROVIDED that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded by reason of - (a) fraud; or (b) collusion; or (c) wilful misstatement; or (d) suppression of facts; or (e) contravention of any of the provisions of this Chapter or of the rules made thereunder with intent to evade payment of service tax, by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have effect, as if, for the words one year , the words five years had been substituted. There can be no doubt that for invoking the proviso to Section 73(1), one or more of the five situations enumerated in the said provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atutory provision. These can at the most have in some cases impact on determining the five situations enumerated in proviso to Section 73. Even for sake of argument, if it is assumed that these are relevant, even then the appellant s arguments have no merits. The first reason quoted for bona fide belief is that Section 65(25b) is applicable to construction of new building. The word new or old is not mentioned in the said definition. In fact a plain reading of clauses (c) and (d) would clearly indicate that the said clauses are applicable to the activities being carried out by the appellant. In fact there can be no doubt for this to a layman or persons engaged in the field of such services. Repair or renovation are not carried out in new building. Similarly, repair and renovation are always carried out in part of building. In fact, interpretation suggested will make entries redundant. The other reason quoted is that the appellant was paying VAT on the same amount. It is noted that the appellant was paying VAT as works contract. Works contract by very nature consists of two parts i.e. supply of goods and material and services. While providing the services, the material also gets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not amount to manufacturing furniture and hence not liable to excise duty should lead them to believe that the said activity also involves services and would get covered under Service Tax. In view of this position, I do not find any substance in the contention of the learned Advocate that the issue involved is interpretation of statute. From 2005 onwards, after the introduction of commercial or industrial construction service , the activities of the appellant are very specifically covered under the said provision and there can be no two opinions about the coverage of the same after 2005 whatever the difference of opinion or anything can be is for the period prior to 2005. As far as knowledge of the department is concerned, I agree with the learned AR that the Service Tax Law and Excise Law are two different laws and are implemented by two different set of officers having their own jurisdictions and enforcing the respective laws. The appellant has not shown any evidence whatsoever that the jurisdictional Service Tax officials were informed about the activities of the appellant and, therefore, they were fully aware about them. The jurisdictional Central Excise officials may be aw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her notices appear to be within the normal period of limitation. It is not the case of the appellant that the appellant took registration and gave details of the various contracts entered into to the department. The details of the services received from the non-resident service providers and the consideration paid therefore, was never declared to the department in the statutory returns filed by BCCI. In terms of the provisions of Section 66A read with Section 68 of the Finance Act, 1994, the appellant BCCI was the person responsible for paying Service Tax and it was their duty to comply with the statutory requirements which they failed to do. Both in the show cause notices as well as in the impugned orders, the fact of suppression/withholding of information has been examined and discussed at length. Only after the commencement of the investigation by the department, the true nature of the various transactions undertaken by the appellant came to light. Information relating to the transactions were given to the department in August 2009 and thereafter. After completion of investigation, the show cause notices were issued without any undue delay. In these circumstances, invocation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... knowledge and, therefore, the contention that the notices are hit by time bar is clearly unsustainable in law and we hold accordingly. The reliance placed by the appellants on the various decisions are of no avail as in the present case there is deliberate withholding of information. In view of the above decision and the fact that appellants had failed to take registration, pay taxes due and file the service tax returns in time we do not find any merits in the submissions made by the appellant in respect of invocation of extended period of limitation. It is also pointed out that relevant defined in terms of Section 73 of Finance Act, 1994 is as follows: (6) For the purposes of this section, relevant date means,- (i) in the case of taxable service in respect of which service tax has not been levied or paid or has been short-levied or short-paid (a) where under the rules made under this Chapter, a periodical return, showing particulars of service tax paid during the period to which the said return relates, is to be filed by an assessee, the date on which such return is so filed; (b) where no p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification in the gazette by which rates of interest chargeable u/s. 11AB are declared. The second aspect would be whether there is any discretion not to charge the interest u/s. 11AB at all and we are afraid, language of Section 11AB is unambiguous. The person, who is liable to pay duty short levied/short paid/non-levied/unpaid etc., is liable to pay interest at the rate as may be determined by the Central Government from time to time. This is evident from the opening part of sub-section (1) of Section 11, which runs thus : Where any duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded, the person, who is liable to pay duty as determined under sub-section (2) or has paid the duty under sub-section (2B) of Section 11A, shall in addition to the duty be liable to pay interest at such rate ........ The terminal part in the quotation above, which is couched with the words shall and be liable clearly indicates that there is no option. As discussed earlier, this is a civil liability of the assessee, who has retained the amount of public exchequer with himself and which ought to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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