9911796707
TMI Blog2024 (4) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved by the judgment dated 19.01.2024 of the learned Single Judge. 2. Briefly stated the facts necessary for the disposal of the Writ Appeal are as follows: The appellant is running a coaching centre where students are coached for competitive examinations for entry into professional courses such as MBBS and Engineering. For non-payment of service tax in respect of services rendered under the head of 'commercial training and coaching services', the appellant was issued a show cause notice dated 13.06.2018 demanding substantial amounts towards service tax for the period from 2016 to 2018. While the proceedings pursuant to the show cause notice were ongoing, the Government came out with Notification No. 5 of 2019, dated 21.08.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coaching centre, and therefore, the appellant did not access the CBIC website during the said period. It is his further case that thereafter while he attempted to make the payment of Rs. 13,895/- through the CBIC website, he was not able to do so on account of technical glitches and it was therefore that he could not effect the payment of Rs. 13,895/- on or before the last date namely, 30.06.2020. 4. The appellant approached this Court through the Writ Petition when he was faced with Ext. P6 order that confirmed a demand of Rs. 13,44,668/- and a penalty of the like amount against him for nonpayment of service tax dues for the period from 2016-2017 to 2017- 2018. 5. The learned Single Judge, who considered the matter took note of the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of certain technical glitches that were faced not only by him, but also by his Chartered Accountant who had attempted to make the payment. To prove his bona fides, he relies on Ext. P3 deposit slip, which shows the payment of the amount of Rs. 13,900/- to his Chartered Accountant on 29.06.2020. He would also point out that it is unbelievable that a person would not pay an amount of Rs. 13,895/- to save himself from a liability of more than 25 lakhs. 7. Taking note of the submissions of the learned counsel for the appellant, we had asked the learned Standing Counsel for the respondents to get instructions from the System Administrator as regards whether there was any attempt at making payment of the amount by the appellant on the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came to know of the SVLDRS-3 intimation only on 15.06.2020, which was well after the last date of 31.03.2020 for making payments as originally envisaged under the Scheme. He obtained a fresh opportunity to avail the benefit of the scheme by making payments only on account of the extension granted for making payments under the Scheme and even then, the appellant states that he attempted to make the payment only on the penultimate date before the closure of the Scheme. While the appellant apparently accessed the web portal of the SVLDRS on 29.06.2020, he does not appear to have attempted to make the payment envisaged since such details have not been captured by the system. 9. In the result, we find ourselves unable to consider the case of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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