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TMI Blog2013 (11) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax. Waiver of Pre-deposit - The assessee had contested the entire demand confirmed against them by the adjudicating authority – assessee submitted that the entire tax liability was conceded - Even after this, the fact remains that an amount remained to be paid towards service tax and education cesses. In this scenario, one has to fall back upon Section 76 of the Finance Act - the quantum of penalty was not forthcoming in the order - The impugned order only says that the assessee should pay a penalty of Rs. 200/- per day or at the rate of 2% of service tax per month, whichever was higher, till the date of actual payment of the outstanding dues of service tax - there will be waiver of pre-deposit and stay of recovery as prayed for. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only) [service tax + education cess + secondary higher education cess] being the part service tax liability pertaining to the months of December, 2008, January, 2009 and February, 2009, in cash from M/s. Dell India Private Limited under the provisions of Section 73 (1) read with Section 73(2) of the Finance Act, 1994; b) I order for appropriation of an amount of Rs. 71,28,730/-, Rs. 14,04,394/- and Rs. 71,74,996/-, totally amounting to Rs. 1,57,08,120/- paid in cash by M/s. DIPL vide GAR 7 challans no. 10010, 10012 and 10011 all dated 24.12.2009, being the amounts of service tax credit taken in the month of March, 2009 and utilized wrongly towards the service tax liabilities for the month of December, 2008, January, 2009 and Febru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on thereto is prima facie untenable. Such exemption cannot be claimed where a part of the demand of service tax survives and the assessee has prayed for setting aside the entire demand of service tax. In the appeal before us, the assessee has contested the entire demand confirmed against them by the adjudicating authority. Today, at the bar, their counsel submits that the entire tax liability is conceded. Even after this, the fact remains that an amount of Rs. 21,187/- remains to be paid towards service tax and education cesses. In this scenario, one has to fall back upon Section 76 of the Finance Act. The question which immediately arises for consideration is whether, on the facts of this case, what could be the extent of penal liability o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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