2019 (12) TMI 729 - HC - Service Tax

Permission for withdrawal of petition - appeal was dismissed on the ground of delay as well as non deposit of 7.5% of the demand - HELD THAT - The present writ petition is hereby dismissed as withdrawn with liberty to seek the revival in case liability is not discharged under the Amnesty Scheme.

Summary

Issues:
- Service tax liability of a partnership firm for not registering under the Service Tax Department and not paying service tax during specific periods.
- Confirmation of demand by the Adjudicating Authority along with interest and penalties.
- Dismissal of further appeal by the Commissioner (Appeals) on grounds of delay and non-deposit of a specific amount.
- Petitioner's request to withdraw the writ petition due to approaching Authorities under the Amnesty Scheme, 2019.

Service Tax Liability:
The judgment revolves around a partnership firm engaged in providing "Works Contract" and "Construction of Complex" services to governmental and non-governmental agencies. The firm received a Show Cause Notice for not registering under the Service Tax Department and not paying service tax for the periods 2010-11 to 2013-14. The Adjudicating Authority confirmed the demand of &8377; 39,26,272 along with interest and penalties, holding the partners also liable for penalties.

Confirmation of Demand:
The Adjudicating Authority's order dated 30.08.2016 confirmed the service tax demand against the partnership firm and its partners, imposing significant penalties. Subsequently, the Commissioner (Appeals) dismissed the appeal on grounds of delay and non-deposit of a specific amount, leading to the filing of the writ petition challenging these decisions.

Dismissal of Appeal:
The Commissioner (Appeals) dismissed the further appeal on the basis of delay and non-deposit of a particular sum, as mentioned in the order dated 29.08.2017. This dismissal prompted the petitioners to file a writ petition seeking relief from the High Court.

Withdrawal of Writ Petition:
During the hearing, the counsel for the Petitioner requested permission to withdraw the writ petition as the clients had already approached the Authorities under the Amnesty Scheme, 2019. The Respondent's counsel raised no objection to this request. Consequently, the High Court dismissed the writ petition as withdrawn, granting liberty to seek revival if the liability is not discharged under the Amnesty Scheme, 2019.