2014 (7) TMI 237

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) PER : D M Misra This is an application seeking waiver of pre-deposit of Service Tax of Rs. 9.05 Crores and equal amount of penalty imposed under Section 78, penalty under Section 76 (not quantified) and penalty of Rs. 1,000/- under Section 77 of the Finance Act, 1994. 2. At the outset, the Ld. Sr. Advocate Dr. Samir Chakraborty for the applicant submits that initially the demand was iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-3 Returns, in absence of Centralized Registration, the Ld. Commissioner, Bolpur, cannot confirm the demands pertaining to those Commissionerates. 2.1 The Ld. Advocate further submits that the applicant had started discharging the service tax under the category of Mining services w.e.f. 01/06/2007, onwards and the adjudicating authority has confirmed the demand for earlier period under the cate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to Bolpur Commissionerate for the period 2005-2006 to 2009-2010 is Rs. 2.53 crores, out of which Rs. 1.12 crores pertains to the demand for site formation services for the period 2005-06 to 2007-08 and balance Rs. 1.40 crores pertains to Mining services. The Ld. Special Counsel submits that the applicant be directed to deposit the entire amount of duty for the period after 1/06/2007. 4. In his....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner at para 3.2, where he has recorded the submission of the applicant, it is mentioned that the demand pertains to Bolpur Commissionerate is Rs. 1,77,13,183/- . The Ld. Advocate submits that for the period after 1/6/2007, they have discharged service tax on mining services. The amount now stated by the Ld. Special Counsel has not been mentioned anywhere in the impugned order. Therefore, at t....