2013 (7) TMI 460

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..... the proceedings where service tax liability or penalty has to be adjudged, as a measure of protection of the interests of Revenue, attachment of property has been permitted under section 73C. Section 73C per se does not empower the Commissioner of Central Excise Commissioner or any other officer to determine the service tax liability or penalties. That has to be adjudged under the provisions of Se .....

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..... f 11 days in filing the appeal. The delay has occurred due to the representations made by the appellant before the Commissioner with regard to the attachment of property and the appellant was busy in sorting out the matters with the department. 2.1 Considering the explanation as satisfactory, we condone the delay of 11 days in filing this appeal. 3. The impugned order has been passed by the le .....

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..... but orders passed under section 83A would be appealable before this Tribunal. It is his contention that this Tribunal, in Standard Chartered Bank Others vs. Commissioner of Service Tax, Mumbai-I, decided vide Order no. M/322-362/C- dated 21/02/2013 held that powers under section 83A would also include powers to adjudge service tax and penalties and it is not restricted to adjudgement of penalty .....

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..... months from the date of receipt of the order." Under section 73, determination of service tax is involved and section 83A deals with adjudgment of penalty. In other words, only when a service tax liability or penalty is adjudged by the Commissioner of Central Excise, appeal against the said order would lie before this Tribunal. The power under section 73C is not for adjugment of any service tax .....

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..... iability or penalty has to be adjudged, as a measure of protection of the interests of Revenue, attachment of property has been permitted under section 73C. Section 73C per se does not empower the Commissioner of Central Excise Commissioner or any other officer to determine the service tax liability or penalties. That has to be adjudged under the provisions of Section 73 or 73A or any other provis .....

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