2013 (9) TMI 592 - AT - Service Tax

Delay in payment of Service Tax and Education Cess Held that - The original authority had to re-quantify the exact amount of service tax and education cesses to be paid by the assessee in terms of the appellate Commissioner s decision. Waiver of pre deposit - Stay application Held that - The payments claimed to had been made by the assesse towards the dues and direct that there will be waiver and stay in respect of the balance dues till final disposal stay granted.

Summary

Issues:
1. Examination of payments made by the assessee towards outstanding dues of service tax and education cesses.
2. Verification of correctness of the claim of payments made by the assessee.
3. Re-quantification of the exact amount of service tax and education cesses to be paid by the assessee.
4. Granting waiver and stay in respect of the balance dues till final disposal of the appeals.
5. Direction to the respondent to verify records and determine any remaining amount due from the assessee.

Analysis:
1. The Appellate Tribunal examined the statement of payments made by the assessee towards outstanding dues of service tax and education cesses. The appellant claimed to have made payments exceeding the outstanding dues prior to the passing of the impugned orders. However, doubts were raised by the Additional Commissioner (AR) regarding the correctness of this claim. The Tribunal noted discrepancies between the demands proposed in show-cause notices and the decisions of the appellate authority, which resulted in the need for re-quantification of the exact amount owed by the assessee.

2. Considering the scenario and the payments claimed by the appellant, the Tribunal directed a waiver and stay in respect of the balance dues until the final disposal of the appeals. This decision was made to allow for further verification and re-quantification of the dues owed by the assessee. The Tribunal emphasized the importance of ensuring accuracy in determining the amount of service tax and education cesses to be paid based on the appellate authority's decisions.

3. The Tribunal granted the respondent the authority to verify their records to confirm the extent of payments made by the assessee and to identify any potential short-payments. If any discrepancies or remaining amounts due were discovered during this verification process, the respondent was instructed to bring such information to the attention of the Tribunal at the appropriate stage. This step was crucial in ensuring the accurate determination of the dues owed by the assessee and maintaining transparency in the proceedings.

In conclusion, the Tribunal's judgment focused on scrutinizing the payments made by the assessee towards outstanding dues, addressing doubts regarding the correctness of these payments, and ensuring a fair and accurate re-quantification of the service tax and education cesses owed. The decision to grant a waiver and stay on the balance dues highlighted the Tribunal's commitment to a thorough and just resolution of the appeals pending before them.