2015 (1) TMI 91

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the following questions of law: "1. Whether it is proper and legal for a single Member of the Customs, Excise and Service Tax Appellate Tribunal to overlook the principle laid down by the Apex Court with regard to the non-maintainability of a second show cause notice alleging suppression on the same subject matter? 2. Whether it is proper and legal for the single Member of the Customs, Excise and Service Tax Appellate Tribunal to over look the final finding of the Division Bench of the same Tribunal on the same set of facts involving the same appellant to the effect that there is no substance to invoke the extended period for demanding service tax and insist for pre-deposit?" 2.  The appellant/assessee is providing rent-a-cab ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or at the rate of 2% of such Tax per month (whichever is higher)  starting with the first day after the due date till the date of actual payment of the outstanding amount of Service Tax on the assessee under Section 76 of the Finance Act, 1994. 5.  I impose penalty of Rs. 1,000/- (Rs.One thousand only) under Section 77 ibid for the failure to furnish the prescribed returns. 6.  I impose penalty of Rs. 80,536/- Rupees Eighty thousand five hundred and thirty six only) under Section 78 of Chapter V of Finance Act, 1994. 7.  However as per the first proviso to Section 78 ibid, the assessee may pay only twenty five percent of the penalty imposed under this Section, if the Service tax as determined in this order along....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....  Prima facie, I am not satisfied with the plea of the applicant that the demand is barred by limitation for the reason that in spite of issue of first show-cause notice, the applicant has failed to pay the service tax and have not filed ST-3 returns.  The decisions of the Hon'ble Supreme Court relied by both sides are for and against on the point of limitation and these will be examined at the time of hearing the appeal at length.  Since the applicant is not contesting the issue on merit and their claim is restricted to limitation, prima facie, they have not made out a stong case for waiver of predeposit of entire dues.  Accordingly, I direct the applicant to predeposit Rs. 40,000/- (Rupees forty thousand only) with....