9911796707
TMI Blog2011 (10) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... balance amount payable towards service tax and of the penalty - Appellant is directed to deposit an amount of Rs . 25 lakhs within a period of four weeks from today instead and in substitution of the direction issued by the Tribunal - Central Excise Service Tax Appeal No. 122 of 2011 - - - Dated:- 18-10-2011 - Dr D Y Chandrachud, A A Sayed , JJ. For Appellant: Mr Manoj Sanklecha For Respondent: Mr Suresh S Pakale with Ms Suchitra Kamble JUDGEMENT This appeal arises out of an order passed by the Customs, Excise Service Tax Appellate Tribunal on 1 August 2011 on an application for waiver of predeposit under Section 83 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944. The appeal is admitted on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a matter of fact recorded that an amount of Rs . 5.57 crores was paid by the Appellants towards service tax for the period between April 2003 to March 2007. The notice required the Appellants to show cause as to why the amount should not be appropriated towards the liability. 4. Before the Commissioner, during the course of adjudication proceedings, the Appellants submitted that an amount of Rs . 5.57 crores was admittedly paid towards service charge dues out of the total dues of Rs . 5.85 crores . Of this, Rs . 1 crore was paid before the Investigating Officer visited the office of the Appellants while an amount of Rs . 2.51 crores was regular payment for Financial Year 2006-07. According to the Appellant, the total dues which ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is paid by the Appellants and confirmed the demand for payment of interest. A penalty of Rs . 6 crores was imposed under Section 78. 6. The Appellant moved an application for waiver of a predeposit before the Tribunal. The Tribunal observed that the Appellants ought to have paid the service tax within time and should have filed periodical returns. The Tribunal observed that it was not concerned whether the Appellants had or not charged/collected service tax since it was their duty to file returns and pay service tax on time. The Tribunal did take notice of the fact that the Appellants had admitted their service tax liability of almost Rs . 5.71 crores . Taking note of the fact that the Appellants had paid an amount of Rs . 7 lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (1) by the Central Excise Officer, such person or agent may pay service tax in full or in part as may be accepted by him, and the interest payable thereon under section 75 and penalty equal to twentyfive per cent of the service tax specified in the notice or the service tax so accepted by such person within thirty days of the receipt of the notice.]" According to the Appellants, an amount of Rs . 3.51 crores was paid even before the issuance of the notice to show cause dated 24 October 2008 comprising of an amount of Rs . 1 crore which was paid before the visit of the investigating officer and Rs . 2.51 crores being the regular payment for Financial Year 2007-08. The Appellants did not dispute the liability to pay service tax dues. Whil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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