2014 (7) TMI 282

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....r N. Anand, Advocates For the Respondent : Shri S. Tulasi, Deputy Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY This Tribunal vide Misc. Order No.27447/2013 dt. 27/09/2013 had directed the appellant to deposit an amount of Rs. 82 lakhs within four weeks and report compliance on 12/11/2013. 2.1. The appellants have filed miscellaneous application seeking modification of this order on....

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....hs.         iv. Appellant had utilised the service tax amount along with other funds to pay such termination pay as the banker had not supported for additional funds.        v. In the meantime, the appellant had mobilized certain amount and paid around Rs. 40 lakhs to the service tax department.     &nbsp....

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....sp;   e. As the appellant had collected and could not pay the amount due to severe financial crisis and the appellant lost amount due to stringent labour laws, the collected amount could not be deposited. The appellant made sincere effort to pay the collected amount which was evident to the extent of Rs. 40 lakhs. As the department had the knowledge of the same, there was no suppression ....

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.... not entirely correct in view of the fact that the provisions of Section 73A have not been invoked. Further it was also stated that appellant collected service tax excluding the salary portion and therefore the observations of the Commissioner could not have been correct. It was also submitted that in several cases the amount was not actually received. 4. The above observations would show that ....