TMI Blog2020 (2) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... viding services. The same was deposited by them subsequently by way of two challans dated 31.03.2015 for an amount of ₹ 72,663/- and another challan dated 13.04.2015 depositing an amount of ₹ 23,524/- - As such, it is seen that the entire service tax deposited is to the tune of ₹ 6,81,817/- and the appellant having confirmed an amount of ₹ 96,187/- has to be held as having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal on the ground of mandatory pre-deposit in terms of Section 35F of Central Excise Act. 2. It is seen that the appellants total duty liability, as mentioned in the show cause notice for the period April, 2014 to March, 2015 was ₹ 6,81,817/-. During the course of investigation, they deposited an amount of ₹ 96,187/-. As such, show cause notice was issued to them proposing co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit made by the appellant. 5. On careful consideration of the submissions, we note that the said deposit of ₹ 96,187/- made by the appellant was not in the regular course of their business of providing services. The same was deposited by them subsequently by way of two challans dated 31.03.2015 for an amount of ₹ 72,663/- and another challan dated 13.04.2015 depositing an amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
