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TMI Blog2013 (11) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... order will ensure to the benefit of the petitioner only till a decision is taken on the application for settlement under the scheme - Decided in favour of Petitioner. - Writ Petition No. 9920 of 2013 - - - Dated:- 23-10-2013 - Mohit S. Shah, C.J. And M. S. Sanklecha,JJ. For the Petitioner : Mr. V. Sreedharan with Rajan Mishra and Onkar Sharma i/by PDS Legal For the Respondent : Mr. J. B. Mishra ORDER PC:- The petitioner has challenged the notice dated 1 October 2013 issued by the Superintendent, Group X, Anti Evasion, Service TaxII, Mumbai (respondent No.2) under Section 87(b) of the Finance Act 1994. By the impugned notice dated 1 October 2013, the respondent No.2 has directed the petitioner bankers viz. Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) On the other hand, the learned Counsel for the respondents states that the petitioner has made application under the Scheme on 10 October 2013 and therefore, respondent would take a decision thereon by 10 November 2012. However, it is contended that till the petitioner's application is accepted, it cannot be exempted from its liability to pay the amount of the service tax which has admittedly not been paid. It is submitted that the petitioner has collected the service tax from its customers though the petitioner claims the benefit of Rs.60,40,684/as cenvat credit the same is subject to verification by the revenue. 5) We find that the entire basis of the demand for Rs.1.22 crores is on the basis of the statement dated 25 September 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of September 2013 also which has not been made. This is disputed by the Counsel for the petitioner. Be that as it may, we are of the view that whatever liability has been incurred by the petitioner for the period post August 2013 ought to be discharged by the petitioner in accordance with law and the petitioner will file an undertaking with the respondents that the petitioner will discharge its liability from the month of September, 2013 onwards in accordance with law. 7) Accordingly, the order for releasing the attachment of bank accounts in respondent Nos. 5 to 8 Banks will come into operation upon deposit of Rs.8.00 lacs and filing an undertaking as aforesaid with the respondent revenue. However, it is made clear that this order will e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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