9911796707
TMI Blog2013 (5) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... Addl. Commissioner (AR), for the Respondent. ORDER This application filed by the appellant seeks waiver and stay in respect of Service Tax of Rs. 12,04,76,672/- (education cess also included) demanded for the period from 16-5-2008 to 6-7-2009 as also in respect of interest on tax besides penalties. On a perusal of the records and hearing both sides, we find that a major part of the above demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his decision on another point as well. It is submitted that the invocation of extended period in this case for recovery of the service tax from the appellant cannot be justified inasmuch as the adjudicating authority itself entered a clear finding that the appellant did not have any guilty mind and, therefore, any penalty under Section 78 of the Finance Act, 1994 was not imposable on them. The lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant remains with the foreign seller and, therefore, the transaction which took place in India in respect of the same item cannot be accepted as absolute sale and, therefore, the submission of the appellant based on the factum of payment of VAT may not be prima facie acceptable. 3. We have carefully considered the submissions. Prima facie, on a perusal of the relevant agreement betwee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax for the extended period. If the appellant did not have guilty mind for the purpose of Section 78, they did not have it for the purpose of the proviso to Section 73(1) of the Act as well, which is our prima facie view. 4. In the result, there will be a direction to the appellant to pre-deposit a sum of Rs. 18.55 lakhs (Rupees Eighteen lakhs fifty five thousand only) within six weeks fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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