2013 (5) TMI 694

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....s are different but assessment orders as such passed against the assessee are not under challenge in these matters. The petitioner is aggrieved against the liability created against him without notice to him and against the observation made against the petitioner. 2 . Learned counsel for the petitioner submitted that petitioner is not the assessee nor he has been given any notice by the authority for levy of the service tax, interest or penalty. However, the petitioner was asked to furnish certain relevant information which the petitioner furnished to the said authority. 3. The said authority in the impugned order dated 31st December, 2012 concluded at page 61 of the paper book that "Looking into the facts and circumstances, I am conv....

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....nalties and the interest and the Service tax due is recovered from the tiny Service Tax provider, this may amount to killing the small businessmen and their business. While DVC CTPS will clearly escape from their social and fiscal responsibilities completely.    DVC CTPS is the Government of India Undertaking and accordingly, it is a part of Government. The payment of Service Tax for them would be just a book entry, as far as the Government of India is concerned but it will be the question of life and death for the tiny businessman.    If DVC CTPS discharges their responsibility by payment of all the dues to their service providers, they would not only set a creditable example in the industry and the society as wel....

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....of the Act for violation of the Section 69 and 70 of the Act read with Rules 4 and 7 and imposed penalty of Rs. 7,49,466/-. Thereafter, in sub-paragraph (ii), it has been held by the Assessing Officer that:    (ii) On DVC, CTPS, as they are fully involved in receiving above referred services from the Noticee and in turn owe the Service Tax dues to the Noticee, to compensate the entire financial loss including interest and penalty to the Noticee, on account of above order, as such loss arose on account of serious mistake and carelessness of DVC, CTPS. Had they paid the Service Tax amount timely to the Noticee, this situation could be avoided. 5. and then directed the Preventive Wing and arrear recovery wing of the Commissione....