2014 (12) TMI 325

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.... duty involved in the case within 8(eight) weeks and report compliance on 25-7-2012 on the ground that the Applicant was not serious in pursuing the stay petition. The ld. Chartered Accountant has submitted that this Miscellaneous Application was earlier heard by this Bench on 4-10-2012, directing to file an affidavit indicating payment to DOT and on other facts, accordingly the applicant had filed affidavit on 30-4-2013. The ld. Chartered Accountant further submitted that in the meantime on the basis of a Circular dated 1-1-2013, the department had initiated recovery proceedings against them. The applicant challenging the said proceeding had filed Writ Petition before the Hon'ble High Court at Ranchi. The Hon'ble High Court at Ranchi by it....

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....sion of the ld. Chartered Accountant that on the date of hearing on 17-5-2012 they have made a request for adjournment on 16-5-2012. However, the same perhaps could not be placed before this Tribunal resulting into the direction for deposit of the entire amount of Service Tax. We find that the Hon'ble High Court at Ranchi has directed this Tribunal to dispose their Miscellaneous Application filed with this Tribunal. The Hon'ble High Court has observed as follows :- 4. Considering the submission of learned counsel for the parties, we are disposing of these writ petitions with directions to the CESTAT to decide the restoration application of the writ petitioner on 11th July, 2013 or within a reasonable period and if the petitioner's a....

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....We find that the issue of payment to DOT by the applicant had been raised at various levels and before the Commisioners time and again. Initially the payment of DOT has not been accepted by the department as discharge of their Service Tax liability since the amount has not been paid to the Ministry of Finance, Deptt. of Revenue, after the appellant separated from DOT. However, from the orders submitted by the ld. Chartered Accountant, we find that the Commissionerates at Jamshedpur and Ranchi have accepted the payment made to DOT as discharge of their Service Tax liability. Also, we find in similar circumstances this Tribunal has remanded the matter to the adjudicating authority for reconsideration of the payment made to DOT as discharge of....