Custom, Excise & Service Tax Tribunal
Satara Nagar Parishad vs Commissioner Of Central Excise, ... on 24 June, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No. I APPLICATION No. ST/S/99735/13-Mum APPEAL No. ST/89731/13-Mum (Arising out of Order-in-Original No. KLH-EXCUS-000-COM-004-13-14 dated 4.9.2013 passed by Commissioner of Central Excise, Kolhapur) For approval and signature: Honble Mr. S.S. Kang, Vice President Honble Mr. P.S. Pruthi, Member (Technical) ======================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
====================================================== Satara Nagar Parishad Appellant Vs. Commissioner of Central Excise, Kolhapur Respondent Appearance: Shri M.P.S. Joshi, Advocate, for appellant Shri B.S. Meena, Additional Commissioner (AR), for respondent CORAM: Honble Mr. S.S. Kang, Vice President Honble Mr. P.S. Pruthi, Member (Technical) Date of Hearing: 24.6.2014 Date of Decision: 24.6.2014 ORDER NO Per: S.S. Kang Heard both sides.
2. The applicant filed this application for waiver of pre-deposit of service tax of Rs.2,04,49,636/-, interest and penalties. The demand is confirmed on the ground that the applicant provided taxable service of renting of immovable property, mandap keeper service, sale of space which is covered under the advertisement service, and other activities which come under the scope of service tax.
3. From the record, we find that the applicant had not filed any reply to show cause notice nor appeared before the adjudicating authority in spite of numerous opportunities granted.
4. The contention of the applicant is that the applicant only comes under the ambit of renting of immovable property and mandap keeper service and on this activity the liability comes to approximately Rs.16,66,029/- and the applicant had already paid an amount of approximately Rs.12 lakhs. The applicant also relied upon the subsequent adjudication order passed by the adjudicating authority whereby only the service tax in respect of renting of immovable property, mandap keeper service and sale of space for advertisement is confirmed. The contention is that in view of the above adjudication order, the amount already deposited is sufficient for hearing of the appeal.
5. The Revenue relied upon the findings of the lower authority and submitted that as no reply to show cause notice has been filed by the applicant nor the applicant appeared before the adjudicating authority, the contention of the applicant requires verification in view of the evidence regarding the activity undertaken by the applicant hence the demand is rightly made.
6. We find that in the subsequent adjudication order also, the adjudicating authority confirmed the demand in respect of renting of immovable property, mandap keeper service as well as sale of space for advertisement. In view of this, we find that the applicant has not made out a case for total waiver of service tax. Keeping in view the facts and circumstances of the case, the applicant is directed to deposit an amount of Rs.10,00,000/- (Rupees ten lakhs only), in addition to the amount already deposited, for hearing of the appeal, within eight weeks from today. On deposit of this amount, pre-deposit of the remaining dues is waived and recovery of the same is stayed.
7. As the applicant had not appeared before the adjudicating authority nor filed any reply, therefore the matter requires reconsideration by the adjudicating authority afresh. The impugned order is set aside and the matter is remanded to the adjudicating authority to decide afresh, on showing the deposit of the above mentioned amount, and after granting personal hearing to the appellant. The appellant will appear before the adjudicating authority with reply to show cause notice on 17.9.2014 and thereafter the adjudicating authority will decide in accordance with law. The appeal is disposed of by way of remand.
(Dictated in Court) (P.S. Pruthi) Member (Technical) (S.S. Kang) Vice President tvu 1 4