2020 (7) TMI 184

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....ing for the respondents. 2. That the Petitioners state that the Petitioner is an Assessee registered under Section 69 of the Finance Act, 1994 (since omitted) read with Rule 4 of the Service Tax Rules 1994 bearing registration No. AMPPS1343BSD001. The Petitioner had been complying with provision of the said Act and also been filing the Half yearly service tax return i.e., ST-3. However, in the ST-3 for the Tax Period Oct'14 to Mar'15 the Petitioner have declared Service Tax liability of Rs. 6,57,975/- but the same could not be deposited while filing the return. Similarly for the period Apr'15 to Sept' 16 the declared Service Tax liability of Rs. 70,05,287/- was also not paid while filing the ST-3 return. Further for the service period from....

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....not be liable for prosecution. The petitioner No. 2 company filed two (2) declarations under SVLDRS 2019 vide ARN LD1501200008180 dated 15.01.2020 in respect of October'2014 to March' 2015 and ARN LD2112190002384 dated 21.12.2019 in respect of April'2015 to September'2016 and 21.12.2019 under the category "Arrear" and sub category "Declared in return but not paid". The petitioner states that after filing of the aforesaid SVLDRS-1 the petitioner was informed telephonically by the office of the respondent No. 3 to submit the copies of the ST- 3 and service tax paid challan, which was duly submitted by the petitioner on 15.02.2020. However, the application submitted by the petitioner under Form SVLDRS-1 vide ARN LD2112190002384 dated 21.12.2....