2014 (3) TMI 817

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....y, AC (AR) PER : D M Misra This is an application seeking waiver of pre deposit of Service Tax of Rs.3.43 Crores and equal amount of penalty imposed under Section 78 and penalty under other Provisions of Finance Act, 1994. 2. The Ld. Advocate for the applicant Shri Suresh Bhutra has submitted that during the relevant period from April, 2005 to March, 2009, they were carrying out various a....

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....on to their ST-3 Returns filed with the Department. The Ld. Advocate said that the difference is on account of various non-taxable receipts including trading of Textile items from their Head office. However, he has fairly accepted that the issue of trading of textile items has not been raised before the Ld. Commissioner by the Applicant. 3. Ld. A.R. for the Revenue submitted that in spite of re....

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....d was confirmed considering such receipts are attributable to services relating to Mining and Mineral services. 4. Heard both sides and perused the records. We find that the applicant has not co-operated with the investigation/adjudication carried out by the Department as is reflected in the orders of the Ld. Adjudicating Authority. We find from the order of the Ld. Commissioner that the applic....

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....ile items from their Head office in Kolkata, and the excess receipts shown in their Balance Sheet against the value in ST-3 returns, are due to the said reason. We find that the said plea has not been raised earlier before the adjudicating authority, hence, prima facie not acceptable at this stage. In these circumstances, we are of the view that the applicant could not be able to make out a prima ....