2013 (11) TMI 1252

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....Jagdish, Superintendent (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues. We have perused the records and heard the submissions of both sides. 2. On a scrutiny of the relevant ST-3 Returns for the period October 2008 to March 2009, the department had detected short-payment of service tax. It was found that servic....

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....;      a) I demand service tax of Rs. 1,57,29,307/- (Rupees One Crore Fifty Seven Lakh Twenty Nine Thousand Three Hundred and Seven only) [service tax + education cess + secondary & higher education cess] being the part service tax liability pertaining to the months of December, 2008, January, 2009 and February, 2009, in cash from M/s. Dell India Private Limited under the ....

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....or appropriation of an amount of Rs. 18,47,461/- and an amount of Rs. 73,661/- paid vide GAR 7 challan dated 30.04.2009, 05.05.2009, 30.10.2009, 21.11.2009 and 22.01.2010 and through adjustment out of audit payments respectively towards the interest as demanded above and      e) I impose a penalty of Rs. 200/- for every day or at the rate of 2% of such tax, per month, whiche....

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....laimed by the learned counsel on the basis of Section 73(3) of the Act read with the second explanation thereto is prima facie untenable. Such exemption cannot be claimed where a part of the demand of service tax survives and the assessee has prayed for setting aside the entire demand of service tax. In the appeal before us, the assessee has contested the entire demand confirmed against them by th....