TaxTMI 
TaxTMI 
2018 (7) TMI 2096
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....r communication at HI-174, Harmu Housing Colony, Ranchi, Jarkhand, 834002 (hereinafter referred to as the applicant) and Shri Vinod Kumar Pandey (hereinafter referred to as Co-applicant) for settling of their disputes arising out of SCN No V.ST/AR-Mundra/78/Commr,/2015-16, dated 21-4-2015 issued by and answerable to Commissioner of CGST & Service Tax, Gandhidham (Kutch), demanding Service Tax of Rs. 2,03,97,675/- under the proviso to Section 73(1) of the Finance Act, 1994 (F.A. 1994), interest at the applicable rate under Section 75 of the F.A. 1994, penalty under Sections 76, 77 and of the Finance Act, 1994. The said applications were received on 26-3-2018 and have been registered as SA(ST) 75-76/2018. 2. The applicant were engaged....
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.... statement of Shri Apurva Chaudhary, Site In-Charge of the applicant was recorded under Section 14 of the Central Excise Act, 1944 (CEA, 1944), wherein he, inter alia, stated that they have been providing manpower for housekeeping and sealing of Oven to M/s. J.S.W. Steel Limited. He further stated that, they had been sending the details of the supply of manpower to their head office at Mundra every day through e-mail and on the basis of these daily reports, their head office had been preparing the monthly R.A. bills and sending the same to their office at Pottaneri through e-mail. He stated that they were raising bills along with Service Tax amount and M/s. J.S.W. Steel Ltd. were paying the entire bill amounts including the Service Tax amou....
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....e Tax liability as per rules. The outstanding Service Tax liability for the period from 2009-2010 (from October, 2009 to March, 2010) to 2013-14 comes to Rs. 2,03,97,675/- as computed in Annexure 'A' to the SCN which has not been paid/short paid from time to time as per Service Tax Rules, 1994 (S.T.R., 1994). The applicant paid Rs. 1,87,85,482/- during the investigation as per details given in Annexure 'B' to the SCN. 2.6 On completion of investigations, SCN F. No V.ST/AR-Mundra/78/Commr,/2015-16 dated 21-4-2015, was issued by and answerable to Commissioner CGST & Service Tax, Gandhidham as to why :- (i) Service Tax liability amounting to Rs. 2,03,97,675/- should not be demanded and recovered f....
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....e adjusted towards late fees payable due to non-filing/late filing of ST-3 returns and the balance amount towards interest. As to the interest on the admitted Service Tax it is stated that the interest calculation is as per Annexure-I to the application. However, no calculation sheet as stated was attached with the application. 3.1 Further, It is submitted that they have admitted the allegations levelled in the SCN and have also paid the Service Tax demanded. In the facts and circumstances as narrated in the application, it is prayed for grant of immunity from prosecution and penalty in terms of the provisions of Section 32K of the Central Excise Act, 1944 as made applicable to Service Tax vide Section 83 of the Finance Act, 1994 to....
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.... interest liability computed by the Revenue, it works out to Rs. 1,25,85,349/- while the applicant has only made payment of Rs. 5,34,312/- towards interest. On being asked by the Bench as to whether the interest calculation sheet has been provided to the applicant, the representative of Revenue replied in the negative. The Bench, therefore, directed the Secretariat to supply a copy of the worksheet on interest calculation to the applicant. 5.2 As regards fine and penalty to be imposed on the applicant no submissions were made and it was left to the discretion of the Bench. 6. Since the applicant did not appear in the first hearing, the second hearing was fixed on 18-7-2018. Shri Jayant Kumar, Advocate appeared on behalf of t....
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....e Commission." 7.3 As confirmed vide Revenue report dated 15-5-2018, the applicant have made total payment of Rs. 2,10,79,987/- against their Service Tax liability of Rs. 2,03,97,675/-. Thus there is an excess payment of Rs. 6,82,312/ [Rs. 2,10,79,987 (-) Rs. 2,03,97,675]. In their application, the applicant submitted that the excess amount paid by them may be adjusted towards late fees of Rs. 1,48,000/-. The interest liability calculated by Revenue comes to Rs. 1,25,85,349/- and after adjustment of the balance amount of Rs. 5,34,312/- [Rs. 6,82,312 (-) Rs. 1,48,000] the balance interest amount to be paid is Rs. 1,20,51,037/-. 7.4 During the oral proceedings the applicant pleaded for four (4) months' time to make the payment....