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TMI Blog2017 (4) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal of appeal. - MAT No. 348 of 2017 CAN No. 2636 of 2017 - - - Dated:- 6-4-2017 - Aniruddha Bose And Arindam Sinha, JJ. Mr. J. K. Mitta, Mr. Paritosh Sinha, Mr. Amitava Mitra, Mr. Prayag Chaturvedi. for the appellants Mr. Somnath Ganguli, Mr. Bhaskar Prasad Banerjee. for the respondents ORDER Affidavit-of-service is filed in Court today. Let the same be kept with records. The present appeal has its origin in a notice to show cause issued by the Commissioner of Service Tax on 17th October, 2012. This notice required the appellants to respond, inter alia, to the demand of the Revenue under the following heads:- 9. The said assessee is, therefore, required to show cause to the Commissioner of Service Tax, Ko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unting to ₹ 1,19,33,424/- which was collected from the recipients of taxable service but not paid to the credit of the Central Government should not be demanded and recovered from the said assessee under Section 73(B) of the said Act; (c) penalty under Section 77 of the said Act should not be imposed upon the said assessee for non obtaining Service Tax Registration Certificate for other services and non-submission of periodical ST-3 returns in respect of the said services as discussed earlier; (d) penalty under Section 78 of the said Act should not be imposed upon the said assessee for wilful suppression of taxable value realized by the said assessee and for violation of the above mentioned provisions of the said Act and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the appellant that certain findings in the first adjudication proceeding which went in favour of the appellant were reversed and the appellant was held liable under those heads as well in the second adjudication proceeding. In this adjudication proceeding, the entire demand in the show cause notice was confirmed, though the first adjudicator had dropped part of the demand. The appellant challenged the second adjudication order, which was passed on 18th August 2016 by instituting a writ petition, registered as W.P. No. 26336(W) of 2016. The main ground of challenge to the order passed in the second adjudication proceeding was that the points decided against the appellant were beyond the scope of the show cause notice. The learned Fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd marked P9 . This order will dispose of the stay application. The entire pleadings before the learned Single Judge has been incorporated in the stay petition. We shall hear the appeal treating the stay petition as the paper book. We dispense with the requirement of the filing of paper book and also notice of appeal, to which arrangement Mr. Ganguly has agreed. Other formalities so far as finalisation of the appeal papers also stand dispensed with. We shall take up the appeal for hearing at 2 p.m. on 11th May, 2017. Original certified copy of the judgment has been filed in Court today. The memorandum of appeal contains only copies obtained from the website of this Court. Let the certified copy of the impugned judgment be retained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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