Kerala High Court
M/S.Indo Asian Channel Private Limited vs The Union Of India on 4 November, 2015
Author: A.Muhamed Mustaque
Bench: A.Muhamed Mustaque
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE
MONDAY, THE 10TH DAY OF AUGUST 2015/19TH SRAVANA, 1937
WP(C).No. 22829 of 2015 (C)
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PETITIONER(S):
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M/S.INDO ASIAN CHANNEL PRIVATE LIMITED,
REPORTER STUDIO COMPLEX, HMT COLONY P.O.,
ERNAKULAM-683 503,
REPRESENTED BY ITS MANAGING DIRECTOR M.V.NIKESH KUMAR.
BY ADVS.SRI.C.P.UDAYABHANU
SMT.P.A.MENISHA
SRI.MANOJ.R.
RESPONDENT(S):
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1. THE UNION OF INDIA,
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001.
2. THE COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, C.R.BUILDING, I.S.PRESS ROAD,
COCHIN-682 018.
3. THE DEPUTY COMMISSIONER (PREVENTIVE),
OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, C.R.BUILDING, I.S.PRESS ROAD,
COCHIN-682 018.
R1 BY ADV. SMT.K.R.AMBILI, CGC
R1-R3 BY SRI.JOHN VARGHESE, SC, CEN.BOARD OF EXCISE
R2,3 BY ADV. TOJAN.J. VATHIKULAM
BY SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
BY GOVERNMENT PLEADER SMT.M.T.SHEEBA.
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
rvs.
WP(C).No. 22829 of 2015 (C)
APPENDIX
PETITIONER(S)' EXHIBITS :
EXT.P1 : TRUE COPY OF THE NOTIFICATION DT.25-08-2014.
EXT.P2 : TRUE COPY OF THE ORDER STATEMENT SHOWING THE AMOUNTS DUE TO THE
PETITIONER.
EXT.P3 : TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WPC 22714/2014
DT.2-9-2014.
EXT.P4 : TRUE COPY OF THE STATEMENT ISSUED TO THE PETITIONER BY R3 DT.
18-9-2014.
EXT.P5 : TRUE COPY OF THE IA 13810/2014 IN WPC 22714/2014.
EXT.P6 : TRUE COPY OF THE COUNTER AFFIDAVIT FILED IN IA 13810/2014 IN WPC
22714/2014 DT.20-10-2014.
EXT.P7 : TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN IA 13810/2014
IN WPC 22714/2014 DT.12-11-14.
EXT.P8 : TRUE COPY OF THE APPLICATION FOR REMAND IN OR NO. 3/2014-15/ST ON
THE FILES OF THE ADDITIONAL CJM (ECONOMIC OFFENCES COURT),
ERNAKULAM.
EXT.P9 : TRUE COPY OF THE JUDGMENT IN WA 698/2015 OF THIS HON'BLE COURT.
EXT.P10 : TRUE COPY OF THE NOTIFICATION DT.10-9-2004.
EXT.P11 : TRUE COPY OF THE NOTIFICATION DT.11-7-2014.
EXT.P12 : TRUE COPY OF THE STATEMENT OF ACCOUNTS TAKEN DOWN FROM THE OFFICE
OF THE SERVICE TAX DEPARTMENT OF THE RESPONDENTS.
EXT.P13 : TRUE COPY OF THE STATEMENT OF ACCOUNTS CALCULATING THE INTEREST
IN TUNE WITH EXT.P10 AND P11 NOTIFICATION.
RESPONDENT(S)' EXHIBITS :
NIL.
/TRUE COPY/
P.A.TO JUDGE
RVS.
A.MUHAMED MUSTAQUE, J.
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W.P(C).No. 22829 of 2015
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Dated this the 4th November, 2015
JUDGMENT
The dispute in this Writ Petition is with respect to interest claimed by the respondent Department for the delay in making payment of service tax. The petitioner refers to Exhibit P10 notification dated 10.9.2004 issued by the Government of India fixing 13% interest per annum and also refers to the Government of India notification dated 11.7.2014, wherein the rate of interest is prescribed depending upon the period involved. The service tax admittedly now being sought to be recovered is for the period from April, 2011 to March, 2014, both inclusive.
2. The learned Standing Counsel for the respondent Department refers to the notification issued by the Government of India dated 1.3.2011, wherein the interest rate is prescribed as 18%.
In the above facts and circumstances, this Court is of the view that the respondents can refix the interest in the WP(C).22829/15 2 light of the notification dated 1.3.2011 as the period referred to above covers the above notification. The petitioner is given time upto 31.12.2015 to pay the entire amount.
The Writ Petition is disposed of as above.
A.MUHAMED MUSTAQUE JUDGE vgs4/11/15