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TMI Blog2014 (1) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... rived at on the basis of assessee's reported figures of revenue collected including service tax deposited - even if there be some error in the adjudication order with regard to determination of the quantum of the liability, considerable responsibility for such possible error is attributable to the assessee - Conditional stay granted. - Appeal No.ST/323/2008-CU[DB] - - - Dated:- 17-9-2013 - G Raghuram and Sahab Singh, JJ. For the Appellant : Shri Vineet Kumar Singh, Consultant For the Respondent : Shri Amresh Jain, DR JUDGEMENT Per: G Raghuram: This application seeks waiver of pre-deposit of service tax, interest and penalty as assessed by the adjudication order dated 14.02.2008. By the adjudication order, service tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records that on scrutiny of sub-ledger review accounts, advice of transfer and other related records maintained by the assessee during the relevant period, the assessee was seen to be short remitting of service tax vis-a-vis the total actual receipts from its customers and despite repeated admonitions no Service tax 3 returns were filed. Even in response to the Show Cause Notice vide its letter dated 07.12.2007, the District Telephone Manager, Bhalia admitted to have filed no Service tax 3 returns earlier. This letter merely set out an assurance that the returns will be filed regularly, in future. The adjudication order records that Service Tax 3 Returns were not filed even in 2008 (upto 14.02.2008). In this state of non-cooperation and ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication order, the authority records that if no revenue was collected, the assessee did not disclose the same in its chart and hence there is no question of outstanding amounts of service tax not received from defaulter subscribers. The adjudicating authority also records that the demand is arrived at on the basis of assessee's reported figures of revenue collected including service tax deposited. 4. In the aforesaid circumstances, we are not inclined to grant waiver of pre-deposit in full. Since even if there be some error in the adjudication order with regard to determination of the quantum of the liability, considerable responsibility for such possible error is attributable to the assessee. However, duly considering the fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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