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TMI Blog2025 (3) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... thin four weeks subject to the Petitioner depositing a sum of Rs. 1 crore within four weeks. Subject to the said deposit being made the appeal would not be dismissed on the ground of limitation and shall be heard by CESTAT on merits.
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment's case is that since the consumer is availing of the service, even on the second occasion service tax would be liable to be paid on the said transaction. 7. In this background, the show cause notice was issued to the Petitioner on 14th December, 2020 and the response was filed by the Petitioner on 27th January, 2021. Subsequently, submissions were made and after hearing the Petitioner, the impugned Order in Original has been passed on 16th October, 2024 confirming the demand of service tax to the tune of approx. Rs. 31 crores and imposing equal amount of penalty. The operative portion of the order reads as under: "(i) I, hereby confirm the demand of Service Tax (including applicable cesses) amounting to Rs. 31,08,87,031 /- (Rupees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of circular dated 10th March, 2017 ii) The show cause notice has been adjudicated with substantial delay and reliance is placed on judgment of M/S Vos Technologies India Pvt. Ltd. vs The Principal Additional Director& Anr. [2024 SCC OnLine Del 8756]. iii) Even on merits, once the Petitioner deposits taxes at the stage of purchase of pre-paid package/voucher, no service tax will be liable to be paid on the second occasion when the consumer avails VAS using the said package as such imposition of tax on the second occasion would amount to double taxation. iv) The show cause notice is itself time barred and the same is sought to be justified on the ground of fraud which, according to the Petitioner, does not exist in this case. 9. Mr. Kh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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