TaxTMI 
TaxTMI 
2017 (11) TMI 837
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....d Service Tax, Dr.M.Subramanyam withdrawing the immunities granted under the Order No.18/2014-ST dated 28.3.2014 passed by the Settlement Commission under the provisions of Section 32K of the Central Excise Act read with Section 83 of the Finance Act, 1994. 2. The Settlement Commission, in its order Annexure-T dated 28.3.2014 had given the following directions:- "7. In the light of the above, the Bench settles the case on the following terms and conditions under the Central Excise Act, 1944 made applicable to Service Tax matters by Section 83 of the Finance Act, 1994. i) The additional amount of Service Tax is settled at Rs. 2,18,74,972/- (Rupees two crore eighteen lakhs seventy four thousand nine hundred and seventy two only). As an a....
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....ars have been withheld or any false evidence has been given. 7.3 A copy of this order be given to the Applicant and the Jurisdictional Commissioner for their use in the implementation of this order. No one should use this order in any other manner or for any other purpose without the written permission of the Commission." 3. The Petitioner Company made a representation before the Respondent - Commissioner of Central Excise and Service Tax, vide Annexure-U dated 30.4.2014 and gave the details of 15 payments made on different dates purportedly for satisfaction of the conditions imposed by the Settlement Commission for payment of Service Tax to the total extent of `2,19,58,765.00. The period of Settlement covered by the Settlement Commissio....
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....ered by taking recourse to Section 11 of the Central Excise Act, 1944 in terms of Section 32F(9)/32N of the Central Excise Act, 1994 read with Section 83 of the Finance Act, 1994. (iv) I impose penalty of Rs. 2,18,74,972/- (rupees two crore eighteen lakh seventy four thousand nine hundred seventy two only) under Section 78 of the Act, for suppressing the facts of rendering of taxable services by them, non-payment of applicable service tax and the collection of service tax and non remitting the same to be Government exchequer with an intention to evade payment of service tax. (v) I impose penalty of Rs. 10,000/- (rupees ten thousand only) under Section 77(1)(a) of the Act, for their failure to obtain Service Tax registration within the s....
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....7-2008, 2011-2012 and the remaining payments were for subsequent period and therefore they could not be treated as sufficient compliance of the order passed by the Settlement Commission and therefore the Respondent- Commissioner of Central Excise and Service Tax was entitled to treat the immunity as withdrawn under the provisions of Section 32K of the Act. 7. On the other hand, Mr.Raghuraman.V, learned counsel for the Petitioner submitted that this was not the correct position and the payments made by the Petitioner were for the period covered by the order of the Settlement Commission and the additional documents have been filed by both the parties in pursuance of the directions of this Court. 8. However, after hearing both the learned co....