2013 (12) TMI 1610 - HC - Service Tax

Summary

Issues involved: Challenge to additional service tax demand, direction for pre-deposit and penalty, attachment of bank account affecting business operations, request for expedited hearing before CESTAT.

Challenge to additional service tax demand: The petitioner had challenged an additional demand for service tax of &8377; 49,90,780 u/s the audit memo dated 5-3-2010, despite having already paid &8377; 6,64,626. The Commissioner, Appeals upheld the demand and directed a pre-deposit of the entire amount along with 50% penalty. The petitioner appealed to the CESTAT against this decision, which is pending.

Attachment of bank account affecting business operations: The petitioner's bank account was attached by the department, preventing them from operating their business and meeting obligations. The petitioner sought an expedited hearing before the CESTAT due to the adverse impact on their business.

Court's direction: The Court, noting the petitioner's inability to conduct business due to the attached bank account, directed the CESTAT to consider expediting the hearing. The writ petition was disposed of with this observation, allowing the petitioner to approach the Court if further aggrieved.