2013 (10) TMI 438 - HC - Service Tax

Extension of time - Service Tax to be deposited within 8 weeks - Held that - Appellant ready to pay tax as per Tribunal s order - But need more time - Extension of time for pre deposit granted.

Summary

Issues:
Appeal against order of Customs, Excise and Service Tax Appellate Tribunal regarding levy of service tax.

Analysis:
The judgment pertains to appeals filed against a common order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Branch at Mumbai. The appellant challenged the levy of service tax amounting to Rs.20,70,22,328/- along with interest and penalty, which was confirmed by the adjudicating authority based on the appellant receiving taxable service of programme producer service from foreign service providers. The Tribunal directed the appellant to deposit 50% of the confirmed service tax amount within 8 weeks, with the remaining dues predeposit being waived and the recovery stayed during the appeal's pendency. The appellant was required to report compliance by a specified date.

During the hearing, the appellant expressed willingness to deposit the directed amount but requested an extension until 31 October 2013. Considering the circumstances, the Court granted an extension for the appellant to make the predeposit to the respondent by the requested date. Following this modification, the appeals were disposed of by the Court.