9911796707
TMI Blog2013 (9) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... ct the Service Tax from the growers and buyers - That apart, the question whether the petitioner was liable to pay the Service Tax or not was the subject matter of the writ petitions pending before this Court - It was also relevant to note that the petitioner had already remitted substantial part of the demand - It was pleaded that the short payment as mentioned by the Commissioner in the order was incorrect and appropriate steps were being taken for rectification. The deposit of tax demanded together with the interest and penalty would cause undue hardship to the petitioner - the interest of justice would be met if the pre-deposit of at least the penalty and interest was waived. - petitioner directed to deposit the entire tax component ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s could be seen, the Service Tax on the service of auction of property was introduced w.e.f. 01.05.2006. The petitioner initially claimed that it is not liable to pay Service Tax in view of the Circular dated 18.12.2006 wherein it was clarified by the Central Board of Excise and Customs (CBEC) that no Service Tax would be leviable when sovereign /public authorities in performing statutory functions / activities provide service and collect the fee in respect thereof. However, the Government of India, Ministry of Finance, by order dated 14.08.2008 informed that the Circular dated 18.12.2006 would not be applicable to the petitioner. Against the said order the Indian Tobacco Association and others filed writ petitions and the same are pendin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogether with the interest and penalty would cause undue hardship to the petitioner. Therefore, we are of the opinion that the interest of justice would be met if the pre-deposit of at least the penalty and interest is waived. Accordingly, the impugned order is set aside and the Writ Petition is disposed of at the stage of admission with a direction that the petitioner shall deposit the entire tax component under the Order in Original dated 30.03.2012, after giving credit to the amounts already deposited, within eight (8) weeks from today. On such deposit, the petitioner's appeal shall be entertained and disposed of on merits following due process of law. It is also made clear that in case the petitioner fails to deposit the tax compo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
