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TMI Blog2013 (1) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... , the tax liability comes to around Rs.49 lakhs only. They ought to have taken registration and filed half yearly returns for the period April to September by 25th of October, 2005 and the notice has been issued on 06/10/2010 which is within 5 years from the relevant date, prima facie, extended time limit is invocable. Appellant has claimed that he has already deposited a sum of Rs.27.85 lakhs. There shall be waiver of pre-deposit of balance of dues - ST/1719/2011 - - - Dated:- 27-6-2012 - P.G. Chacko And M. Veeraiyan, JJ. Appellant Rep by: Mr Jayashankar P G, Adv. Respondent Rep by: Mr Ganesh Haavanur, Addl. Commissioner (AR) Per: M. Veeraiyan: Heard both sides extensively on the stay petition. 2. The relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, he submits that the payments were received by the appellant on 19/08/2005 and the show-cause notice having been issued on 06/10/2010 is clearly time-barred. 3.2. He further submits that they have taken registration as service provider under the category of 'Real Estate Agent service' and paid totally a sum of Rs.27,85,793/- in two installments and that they have duly intimated the same to the Commissioner vide their letter dt. 10/11/2010 (page No.51 of appeal memorandum). He further submits that this claim made by them has been noted by the Commissioner in para 20 of his order. However, the Commissioner, while confirming the demand of service tax, has failed to appropriate the said amount deposited by them. 3.3. In the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They ought to have taken registration and filed half yearly returns for the period April to September by 25th of October, 2005 and the notice has been issued on 06/10/2010 which is within 5 years from the relevant date. In the facts and circumstances of the case, prima facie, extended time limit is invocable. 6.1. We find that the appellant has claimed that he has already deposited a sum of Rs.27,85,793/-. (The learned Additional Commissioner(AR) seeks time to verify the fact of payment.). We direct the appellant to deposit a further sum of Rs.20 lakhs (Rupees twenty lakhs only) within eight weeks from today and report compliance to the Assistant Registrar on 17/09/2012 and Assistant Registrar to report to the Bench on 24/09/2012. 6.2. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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