TMI Blog2014 (4) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax liability collected by them from the service recipient during the period 2006-07 to 2010-11. The Revenue authority started investigation, though they may have paid some amount periodically. Assuming to not agreeing with the contention of the learned counsel that service tax liability to be reduced to some extent, we find that the appellants are also liable for interest on the amounts of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to as SISAPL) an amount of Rs. 83 lakhs and appellant, M/s Siva Industrial Security Agency (SISA) an amount of Rs. 72 lakhs for hearing and disposing the appeals. 2. While prosecuting the applications for modification of the stay order, learned counsel apologises for non-present when the stay petitions are taken up for disposal and there was no assistance from his side for coming to a con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to direct the appellants to deposit the actual tax liability. 3. Learned AR, on the other hand, submits that interest liability on the tax amount needs to be calculated based up on cum-tax benefit and that the appellant has not discharged service tax for the period 2006-07 to 2010-11. 4. We have considered the submissions made by both sides and perused the records. 5. At the outset, we re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PL to deposit an amount of Rs. 83 lakhs and the appellant, SISA to deposit Rs. 72 lakhs does not require any reconsideration. Applications filed by the appellants for modification of our stay orders are dismissed. 6. On request of learned counsel, we extend the time for depositing the amounts as indicated in our stay order dated 1.10.2013 by further eight weeks and direct the learned counsel t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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