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TMI Blog2014 (3) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to deposit an amount of Rs.1.00 Lakh (Rupees One Lakh only) within a period of eight weeks from today and report compliance directly to the adjudicating authority - Matter remanded back with order of pre deposit. - Service Tax Appeal No.374/2011 - - - Dated:- 17-10-2013 - D M Misra, J. For the Appellants : Shri Abhisek Anand, Adv. and Shri Tanmoy Chakraborty, Adv. For the Respondent : Shri A K Biswas, Supdt. (AR) PER : D M Misra This is an application for waiver of pre-deposit of service tax of Rs.10.66 Lakhs and penalty of Rs.21,32,994/- imposed under Section 78, Rs.5,000/- under Section 77 and penalty @ Rs.200/- per day under Section 76 (not quantified) of the Finance Act, 1994. 2. The Ld. Advocate Shri Abhisek An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned notice, and also there is an error of reflecting the receipt amount as Rs.27,89,914/- against cheque No. 613022, whereas the correct amount should have been Rs.2,75,914/-. Further, the Ld. Advocate has fairly accepted that issue of centralized registration and payments from Mumbai were agitated but other issues viz. defects in computing the demand in show cause notice were not raised before the lower authorities and such pleas are raised for the first time before this Tribunal. Besides, the C.A.'s certificate, now produced was not before the Ld. Authorities below. 3. Ld. A.R. for the Revenue has submitted that neither the Chartered Accountant's certificate nor the dispute relating to mis-calculation of service tax demand in the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted that the issue of wrong calculation of demand was not raised before the adjudicating authority and hence could not be considered and verified. The Ld. A.R. for the Revenue has no objection in remanding the case for re-verification of aforesaid facts. However, he has pleaded that the appellant should be put into terms. Accordingly, in the interest of justice, the appellant is directed to deposit an amount of Rs.1.00 Lakh (Rupees One Lakh only) within a period of eight weeks from today and report compliance directly to the adjudicating authority. After noting compliance, the Ld. Adjudicating Authority should consider all the evidences including the chartered accountant's certificate and other documents now produced by the appellant be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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