2015 (12) TMI 219

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... deposited from the appellant s own pocket but the amount collected by him was to be only deposited with the Revenue, in which case there can be no question of any financial difficulty. As rightly submitted by the learned DR, an assessee, when directed by the Revenue, has no choice but to deposit the amounts in question. As such the deposit of the same before the issuance of the show-cause notice along with deposit of the interest, at the intervention of the department, shall not get covered by the provisions of sub-section (3) of Section 73. Sub-section (4) of the said Section clearly mandates that the provision of sub-section (3) shall not be applicable in case there is a malafide on the part of the assessee. - it is not a fit case for di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tment under the category of Mining and Site Formation Services. However he fairly agrees that during the period in question, though they were collecting the service tax from their customers, but the same was not deposited with the Revenue. He also fairly agrees that no returns were being filed by them so as to reflect upon the service tax liability of the assessee. He submits that the appellant was going through financial difficulties and as such could not deposit the amount. He further submits that the entire service tax was subsequently deposited by them along with interest, in which case the provisions of Section 73(3) would get invoked, which laid down that in case an assessee deposits the short paid service tax along with interest he w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... same with the Revenue, were retaining it with them. We really fail to appreciate the appellants contention that the amount was being retained on account of financial difficulties to deposit the same. The service tax was not required to be deposited from the appellants own pocket but the amount collected by him was to be only deposited with the Revenue, in which case there can be no question of any financial difficulty. As rightly submitted by the learned DR, an assessee, when directed by the Revenue, has no choice but to deposit the amounts in question. As such the deposit of the same before the issuance of the show-cause notice along with deposit of the interest, at the intervention of the department, shall not get covered by the provis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X