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Issues involved: Stay application for waiver and stay of service tax demand, appropriation of payment, erroneous quantification of demand, liability under 'Survey and Mapping Service', limitation period, financial hardships.
Stay Application and Payment Appropriation: The appellant sought waiver and stay for a service tax demand of over Rs. 2.47 crores for the period from 16.6.2005 to 31.3.2010 under 'Survey and Mapping Service'. The appellant claimed to have paid Rs. 1,77,69,730, but the appropriation was only Rs. 1,47,33,351. It was acknowledged that no other demand was pending against the appellant. The appellant contended that the demand was quantified erroneously based on credits from bank statements retrieved by investigating officers. The appellant argued that they were not liable to pay service tax under this head before 16.6.2005, the date of its introduction. The appellant also raised the issue of a part of the payment being for services rendered before the said date, which was contested by the Superintendent (AR). Limitation and Financial Hardships: The appellant claimed that the extended period of limitation was not applicable as they obtained registration under 'Survey and Mapping Service' on 17.6.2005 and had been paying service tax since then. The appellant highlighted that the investigation started in December 2007, but they had been filing returns since October 2007. Financial hardships were also pleaded by the appellant. Considering the circumstances, the Tribunal ordered the appellant to deposit Rs. 20,00,000 within four weeks in addition to the previous payments, with compliance to be reported to the Deputy Registrar by 7.2.2013. The waiver and stay of the penalty and the balance amount of service tax and interest were subject to this compliance. Miscellaneous Application: The miscellaneous application, along with the appeal, was scheduled to be heard in due course, as pronounced and dictated in open court.
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