9911796707
TMI Blog2013 (5) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... as such passed against the assessee are not under challenge in these matters. The petitioner is aggrieved against the liability created against him without notice to him and against the observation made against the petitioner. 2 . Learned counsel for the petitioner submitted that petitioner is not the assessee nor he has been given any notice by the authority for levy of the service tax, interest or penalty. However, the petitioner was asked to furnish certain relevant information which the petitioner furnished to the said authority. 3. The said authority in the impugned order dated 31st December, 2012 concluded at page 61 of the paper book that "Looking into the facts and circumstances, I am convinced that the Noticee is required to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s recovered from the tiny Service Tax provider, this may amount to killing the small businessmen and their business. While DVC CTPS will clearly escape from their social and fiscal responsibilities completely. DVC CTPS is the Government of India Undertaking and accordingly, it is a part of Government. The payment of Service Tax for them would be just a book entry, as far as the Government of India is concerned but it will be the question of life and death for the tiny businessman. If DVC CTPS discharges their responsibility by payment of all the dues to their service providers, they would not only set a creditable example in the industry and the society as well. By doing this act of not ensuring Service Tax payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read with Rules 4 and 7 and imposed penalty of Rs. 7,49,466/-. Thereafter, in sub-paragraph (ii), it has been held by the Assessing Officer that: (ii) On DVC, CTPS, as they are fully involved in receiving above referred services from the Noticee and in turn owe the Service Tax dues to the Noticee, to compensate the entire financial loss including interest and penalty to the Noticee, on account of above order, as such loss arose on account of serious mistake and carelessness of DVC, CTPS. Had they paid the Service Tax amount timely to the Noticee, this situation could be avoided. 5. and then directed the Preventive Wing and arrear recovery wing of the Commissionerate of Central Excise and Service Tax, Ranchi to take correctiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajiv Kumar Mishra, Additional Commissioner, Central Excise, Ranchi, who may meet with the allegation of the petitioner questioning the passing the order against petitioner without given opportunity of hearing to the petitioner and also passing stricture that too without factual finding of the said authority. 9. Copy of the petition and as well as copy of this order be sent to newly added respondent, who is impleaded as respondent no. 4. 10. Meanwhile the operation of the impugned order in these petitions shall remain stayed for the petitioner only and we are making it clear that we have not stayed any of the part of the order passed for assessment of the tax, interest and penalty and its recovery from the assessee. We have not stayed agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
