2014 (4) TMI 175 - SC - Service Tax

Appellant's Payment of Service Tax Liability Leads to Remand for Fresh Hearing

The Court noted the appellant's payment of Rs. 88,18,811 towards service tax liability and remanded the matter to the Tribunal for fresh hearing and ... Valuation under service tax - inclusion of TDS (withholding tax) where burden born by the recipient (payer) in the gross value - Levy of service tax on reverse charge bases - Appellant has deposited a total sum of ₹ 88,18,811/- which covers the service tax liability as observed in paragraph 22(2) of the tribunal [2012 (7) TMI 191 - CESTAT, CHENNAI] - Matter remanded back. Issues involved:Delay in filing Civil Appeal, payment of service tax liability, remand of the matter to the Tribunal.Delay in filing Civil Appeal:The appellant had initially remitted a sum of Rs. 44,51,646 in protest and without prejudice. Subsequently, an additional affidavit was filed stating that a total sum of Rs. 88,18,811 had been paid, covering the service tax liability as per the order dated 13.6.2012. The Court noted the payment made by the appellant and directed the matter to be remanded to the Tribunal for further proceedings.Payment of service tax liability:The appellant had paid a total sum of Rs. 88,18,811, which was in compliance with the service tax liability as mentioned in the impugned order dated 13.6.2012. This payment was crucial in the Court's decision to remand the matter to the Tribunal for fresh hearing and disposal of the appeal.Remand of the matter to the Tribunal:Upon the appearance of the respondent and the appellant's counsel expressing no objection, the Court ordered the remand of the matter to the Customs, Excise and Service Tax Appellate Tribunal for a fresh hearing and disposal of the appeal (Appeal No. ST/219/2009). Consequently, the appeal was disposed of with no costs imposed.