Custom, Excise & Service Tax Tribunal
Bsnl vs Cce,Chandigarh on 25 February, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
DIVISION BENCH
Court No.2
ST/Misc/179/2009 & ST/Stay/451/2009 in Appeal No.ST/136/2009
(Arising out of OIA No.56/CE/CMD/2009 dt.4.2.2009 passed by CCE(A), Chandigarh)
Date of Hearing/decision: 25.02.2013
BSNL Appellant
Vs
CCE,Chandigarh Respondent
Present for the Appellant: Shri Sameer, Advocate Present for the Respondent: Shri Gobind Dixit, DR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member FINAL ORDER NO. 55737/2013 PER: D.N.PANDA While Revenue found that there was difference in service tax payment for non inclusion of taxable service elements such as deposit account receivables, GPT and coin collection in the assessable value, Assessee says that these are not includible. Revenue found that non inclusion was suppressed by the assessee and ld. Adjudicating authority has recorded such fact for no segregated figures were made available to that ld. Authority. There was concurrent finding by authorities below.
2. Once concurrent finding is there, we do not consider it proper to say that pre-deposit is not desirable. Appeal was dismissed by ld. Commissioner (Appeals) for no pre-deposit made at first appellate stage.
3. When we find force in the findings of ld. Adjudicating authority, we direct the appellant to deposit Rs.15 lakh (Rupees fifteen lakh) by 15.03.2013 and make an application to ld. Commissioner (Appeals) attaching a copy of the deposit challan to fix the date of hearing upon his verification. If an application is made with the copy of challan, ld. Adjudicating Authority shall fix date of hearing and upon hearing the appellant shall pass order on merit.
4. In the result, stay application as well as appeal is remanded to ld. Commissioner (Appeals) for hearing on merit.
5. In view above, miscellaneous application also stands disposed of.
(Dictated & pronounced in the open court) (D.N.PANDA) JUDICIAL MEMBER (MANMOHAN SINGH) TECHNICAL MEMBER mk ??
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