TaxTMI 
TaxTMI 
2017 (4) TMI 1283
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...., Sita Estate, Mahul Road, Aziz Baug, Near Ganesh Tea House, Vashi Naka, Mumbai (hereinafter referred to as 'applicant') under Section 32E of the Central Excise Act, 1944, as applicable to Service Tax matters, for settlement of its case arising out of Show Cause Notice No.V.ST/HQ/AE/Gr.3/Enq.In/49/M-II/2010/1102, dated 28-3-2012 issued by the Additional Commissioner, Service Tax VII, Mumbai demanding Service Tax amounting to Rs. 65,83,872/- along with interest and proposing penalties under Section 76, 77 and 78 of the Finance Act, 1994 on the Applicant. The said application was received in the Secretariat of the Commission on 20-2-2017 and has been registered as 'SA(ST) 69/2017'. 2. As per SCN, the applicant is primarily ....
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....rovided by them as per provisions of Section 68 and Section 69 read with Rule 6 of Service tax Rules, 1994 as amended. (iv) obtain service tax registration under the category of management maintenance or repair services as required under Section 69 of the Finance Act, 1994 read with Rule 4 of the Service Tax Rules, 1994. 2.2 On conclusion of investigations, the applicant were required to show cause to the Commissioner of Service Tax as to why - (a) Service Tax totally amounting to Rs. 65,83,872/- including Edu. Cess, Secondary and Higher Education Cess, in respect of taxable service provided by them should not be demanded and recovered from them under the provisions of proviso to sub-section (1) of Section 73 of the Chapter V of th....
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....paying Service tax by due date and filing physical ST-3 (during the relevant time). The ST-3 returns for April-September and October-March for 2007-08 were filed on 25-10-2007 and 25-4-2008, whereas returns for April-September and October-March for 2009-10 were filed on 26-10-2009 and 19-4-2010 respectively after proper assessment of service tax. 3.2 The applicant, however, takes responsibility for inappropriate classification of his service and making payment of service tax under different category. Besides this, the applicant has also paid Service Tax of Rs. 43,471/- on 11-4-2012 as alleged short payment in the notice. The applicant has also made payment of interest of Rs. 20.678/- before approaching Hon'ble Settlement Commission. ....
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....Joshi and Shri R.M. Vaidya., Consultants, appeared on behalf of the applicant. No one appeared on behalf of Revenue. However, their letter dated 21-4-2017 seeking exemption from personal appearance and mandatory report dated 4-4-2017 is on record. 6.1 On merits Id. Consultant submitted that the applicant was engaged in undertaking Industrial Painting jobs and has accepted and paid the entire Service Tax liability of Rs. 65,83,872/- as demanded from them vide the impugned SCN along with applicable interest of Rs. 20,678/- even before issue of the SCN. As a matter of fact, the entire case of the Revenue is that the applicant had paid the Service Tax but under different classification and actual short payment was to the extent of Rs. 43,471....
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....se Act, 1944 as made applicable to Service Tax matters vide Section 83 of the Finance Act, 1994 by granting full immunity from penalty in terms of the following order. ORDER 8.1 Service Tax : Service tax is settled at Rs. 65,82,872/- As the applicant has paid this amount nothing subsists on this account. 8.2 Interest : Interest is settled at Rs. 20,678/- As the applicant has already paid this amount nothing subsists on this account. 8.3 Penalty : The Bench grants full immunity from penalty to the applicant so far as this case is concerned. 8.4 Prosecution : The Bench grants full immunity from prosecution under Chapter V of the Finance Act, 1994, to the applicant insofar as this case is concerned. 9.....