9911796707
TMI Blog2014 (2) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... ines Pvt. Ltd., and other non-scheduled airlines. - held that:- Prima facie the conduct of the assessee appears to be not in accordance with law, since they are bound to remit the service tax collected from the customers within the time prescribed under the Finance Act. Having not done so, the Adjudicating Authority has levied interest and penalty. The levy of interest being automatic, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of pre-deposit as imposed in the order dated 05.08.2013. 2. We have heard learned counsel appearing for the appellant and the learned Standing Counsel appearing for respondents 2 and 3. 3. The assessee is providing ground handling services to M/s.Sri Lankan Airlines Pvt. Ltd., and other non-scheduled airlines. A demand of tax of Rs.1,06,60,210/- for the period October, 2007 and from July 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the order, the appeals itself stood dismissed. 4. Prima facie the conduct of the assessee appears to be not in accordance with law, since they are bound to remit the service tax collected from the customers within the time prescribed under the Finance Act. Having not done so, the Adjudicating Authority has levied interest and penalty. The levy of interest being automatic, the assessee cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no reply has been filed. The original authority adjudicated the notice and issued the demand. The assessee has raised several issues before the Tribunal and considering the fact that the entire service tax has been paid and the entire interest in respect of one show cause notice has already been paid and in respect of the show cause notice dated 06.04.2011, the assessee is directed to pay the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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