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2013 (10) TMI 89 - AT - Service TaxWaiver of Pre-deposit - The Applicant claimed that they have already deposited an amount of Rs.13.27 Lakhs against the demand confirmed by the department Held that - The Jurisdictional Range Superintendent had not been able to ascertain whether the said amount had been paid by the Applicant and also relates to the demand confirmed by the department - there was other option but to accept the version of the Assessee that the amount had been deposited by the Applicant - the fact that around 50% of the amount had been already deposited was sufficient to hear their Appeal Stay Granted.
Issues: Application for waiver of Service Tax and penalty under Section 78 and other provisions of the Finance Act.
Analysis: 1. The application was filed seeking waiver of Service Tax and penalty imposed under Section 78 and other provisions of the Finance Act. The appellant claimed to have already deposited a significant amount against the confirmed demand. The advocate for the appellant submitted evidence of payment through challans and relevant ST-3 returns. 2. The Assistant Commissioner of Central Excise, Durgapur, reported that the payment particulars could not be ascertained by the Jurisdictional Range Superintendent. Despite this, the Tribunal noted that the appellant had produced challans supporting the claim of payment. The Tribunal found it surprising that the Superintendent could not verify the payment, leading to a decision to accept the appellant's version that the amount had been deposited. However, the Tribunal emphasized that the department could verify the facts and approach the Tribunal if discrepancies were found later. 3. Considering that around 50% of the demanded amount had been deposited by the appellant, the Tribunal deemed it sufficient to hear the appeal. Consequently, the balance dues were waived, and recovery was stayed during the pendency of the appeal. The Tribunal's decision aimed to provide relief to the appellant while allowing the department the opportunity to verify the payment details for future reference.
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