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TMI Blog2015 (11) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant had obtained registration for videotape productions, management, maintenance or repair service, etc. Nevertheless, after verification of the records of the appellant, it was felt that they were liable to pay service tax on several other services and also they had not paid service tax on the entire value in respect of services for which they were registered. Proceedings were initiated against the appellant by issue of show-cause notice on 19.10.2011 culminating in confirmation of the demand for service tax of about Rs. 1,72,48,949/- with interest thereon. Penalties under Section 76, 77 & 78 have also been imposed. Period involved is 2006-07 to 2010-2011. 2. The request for waiver of pre-deposit and stay against recovery was heard b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod could not have been invoked at all. There cannot be any suppression of facts with intention to evade duty on their part. He also submitted that a statement of Shri K. Ashok Kumar, Registrar of C-DIT was recorded on 18.4.2006 and it is his submission that Department had come to know their entire activities as a result of statement recorded and therefore extended period could not have been invoked at all. Further, he also submits that service in respect of many services cannot be considered as a service since there is no service provider-service receiver relationship wherever services are rendered to the Government of Kerala. This is because the C-DIT is nothing but the Government. He fairly admits that about Rs. 35 lakhs of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered and set up by the State Government and headed by the Chief Minister of Kerala. However, apparently once the society is registered under Societies Registration Act even if the Chief Minister heads it, it cannot be considered as a Government and it will be a separate entity. Further on 18.4.2006 itself the appellant had come to know about their liability to pay service tax on these services. Nevertheless, they did not take any action whatsoever till the show-cause notice was issued. It was the claim of the learned counsel that having come to know about their activities notice should have been issued immediately by the Revenue. However, why the appellant did not undertake any verification as to whether they are liable to pay or not, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 1 crore which does not even cover the entire amount of service tax leave alone the interest liability which may be almost equal to the service tax liability. 7.3 The above discussion would show that appellant has not been able to make out a case on limitation or on tax to be paid in respect of four services which have been considered and in respect of these four services itself the amount directed to be deposited earlier may not cover more than half the liability of service tax and interest. 7.4 Therefore we direct the appellant to deposit an amount of Rs. 1,00,00,000/- (Rupees One Crore Only) within 12 weeks and report compliance on 4.6.2015. Subject to compliance with the above requirement, the requirement of pre-deposit of balance d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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