2013 (9) TMI 867

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....For the Respondent : Sri V Gopala Krishna Gokhale JUDGEMENT:- PER : G Rohini M/s. Tobacco Board, Guntur, which is a body corporate under the control of the Government of India and established under the Tobacco Board Act, 1975 is the petitioner before us. By order dated 30.03.2012 passed by the Commissioner, Customs, Central Excise & Service Tax, Guntur, the petitioner was held liable t....

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....earned counsel appearing for the petitioner and Sri V. Gopala Krishna Gokhale, the learned Standing Counsel for the Customs and Central Excise. As could be seen, the Service Tax on the service of "auction of property" was introduced w.e.f. 01.05.2006. The petitioner initially claimed that it is not liable to pay Service Tax in view of the Circular dated 18.12.2006 wherein it was clarified by th....

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....ted a sum of Rs. 17,08,62,387/- and thus the balance of the short payment is only Rs. 2,64,90,625/- which is yet to be collected from the buyers. Thus, it is contended that a strong prima facie case is made out and therefore the Appellate Tribunal ought to have considered the petitioner's request for waiver of the pre-deposit. As noticed above, the specific plea of the petitioner is that in....

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....he interest and penalty would cause undue hardship to the petitioner. Therefore, we are of the opinion that the interest of justice would be met if the pre-deposit of at least the penalty and interest is waived. Accordingly, the impugned order is set aside and the Writ Petition is disposed of at the stage of admission with a direction that the petitioner shall deposit the entire tax component u....