9911796707
TMI Blog2013 (3) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 20,95,992/- towards Service Tax with interest and penalty. Therefore, there is no merit in this writ petition. However taking into account the submissions made by petitioner he shall pay the pre-deposit amount as ordered within a period of two weeks from the date of receipt of a copy of this order, and on such payment, the respondent shall dispose of the appeal itself, on merits and in accordance with law, within a period of four weeks thereafter. - W.P. No. 5008 of 2013 and M.P. No.1 of 2013 - - - Dated:- 6-3-2013 - V. Dhanapalan,J. For Petitioner : Mr.K.Vaitheeswaran For Respondent : Mr.M.Santhanaraman, SCGSC ORDER Heard Mr.K.Vaitheeswaran, learned counsel for the petitioner and Mr.M.Santhanaraman, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an electronic network, but the vendor merely gives instructions. (b) While so, there was a demand of service tax, vide two Show Cause Notices, dated 13.09.2010 and 18.08.2011 for the period April 2009 to March 2011 under the management, maintenance and repair services and on the amounts paid under extended warranty period being the recipient of such services. (c) The Show Cause Notices were confirmed, vide Order-in-Original Nos.21 and 22 of 2012, dated 27.1.2012 passed by the Additional Commissioner of Service Tax, Service Tax Commissionerate, Chennai, on the ground that even if the services were provided over phone or through E-mail, the activities would squarely be covered by Rule 3(ii) of the Taxation of Services (Provided from Ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny hardship, it is for the authority concerned to look into the same. In the instant case, the respondent has taken a lenient view while ordering pre-deposit. 6. It is not in dispute that the respondent-authorities initiated action against the petitioner for non-payment of service tax. The original authority has passed an order for payment of ₹ 13,02,384/- + ₹ 20,95,992/- towards Service Tax with interest and penalty, as against which, the petitioner has gone on appeal before the respondent-Commissioner of Central Excise (Appeals) along with stay petition. After considering the petitioner's grievances, including the prima-facie case, balance of convenience, financial burden and other difficulties, the respondent ultimatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d these factors have to be weighed in relevant circumstances, taking into account all the material facts, which alone can come to the wisdom of the authority to give certain waiver of pre-deposit to the party who is on appeal. 9. With regard to the undue hardship and other difficulties expressed by the petitioner, much less what is now claimed, the respondent himself has come to a conclusion while ordering the pre-deposit amount with a lenient approach. Therefore, in my considered opinion, there is no merit in this writ petition. 10. However, learned counsel for the petitioner made a plea that time may be given to the petitioner for payment of pre-deposit amount as ordered by the respondent-appellate authority in the impugned order an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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