9911796707
TMI Blog2013 (1) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- As the appellant collected service tax and, admittedly, did not remit it to the exchequer, they do not have prima facie case against the impugned order. The appellant has not pleaded financial hardships in the present application. Pre-deposit an amount of Rs.2,00,00,000/- (Rupees Two Crores Only) within six weeks and report compliance to the Assistant Registrar on 3.10.2012 and Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 73(1) of the Act. On a perusal of the records and hearing both sides, we have found no prima facie case on merits for the appellant. The appellant submits that they had no liability for payment of service tax in respect of the activity undertaken them and, therefore, they are not liable to honour the above demand. It is, however, not in dispute that service tax to the above extent was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount to the exchequer under subsection (2) of Section 3A of the Act irrespective of tax liability. As they collected the amount representing it to be service tax, they are liable to remit it to exchequer. 2. After giving careful consideration to the submissions, we have find force in the submissions of the learned Commissioner (AR), considering the mandate underlying subsection (2) of Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g been incorporated in Section 73A of the Act. However, we shall bear in mind the undisputed fact that the appellant is an undertaking of State Government. 4. In the totality of all aspects of this case, we direct the appellant) pre-deposit an amount of Rs.2,00,00,000/- (Rupees Two Crores Only) within six weeks and report compliance to the Assistant Registrar on 3.10.2012 and Assistant Registrar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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