9911796707
TMI Blog2013 (8) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... by them and even after getting registered, had not disclosed the actual facts to the department. Thus, it is clear to me that the Noticee clearly violated the provisions of Section 66, 67 and Section 68 of the Finance Act, 1994 read with Rules 4, 6 & 7 of the Service Tax Rules, 1994. Waiver of pre-deposit - Held that:- Prima facie applicant had not discharged the correct Service Tax on gross taxable value received by them during the relevant period - applicant directed to deposit 50% of the Service Tax involved in the present case within six weeks from the date of communication of this order and report compliance on 03.09.2013. On deposit of the said amount, the balance dues adjudged would stand waived and recovery thereof stayed during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erection, commissioning and installation services had been imposed w.e.f. 01.07.2003, but they took registration only on 11.05.2005. The Ld. A.R. further submitted that the due to the discrepancy between the taxable value shown in the Service Tax returns and the gross receipts reflected in their Profit Loss Account and other evidences the Revenue had issued a demand notice for recovery of Service Tax of Rs.1,36,68,588/-. It is his submission that the Ld. Commissioner after considering all the evidences and the submissions had come to a finding that the applicant had failed to explain properly the difference between taxable value shown in the Service Tax returns and that were collected by them from their customers after rendering the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T-3 returns, did not discharge their actual Service Tax liability and whatever Service Tax was deposited by them the same was deposited at their whims and will, without following the proper basis of determination of taxable value and determination of proper tax liability. In this context, Section 68 of the Finance Act, 1994 stipulates that every person providing taxable service to any person shall pay Service Tax at the rate specified in Section 66 in such a manner and within such period as is prescribed under and Rule 6 of Service Tax Rules, 1994, i.e. within 5th of the month immediately following the calendar month in which the payments were received towards the value of taxable services. I find that the Noticee is working under Self-Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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