TaxTMI 
TaxTMI 
2020 (12) TMI 234
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....ces of Maruti Suzuki brand cars purchased from M/s.Maruti Udyog Ltd on principal to principal basis. Alleging that the petitioner is liable to pay service tax under various heads to the tune of Rs. 5,10,91,364/- together with penalty and interest, the Commissioner of Central Excise, Madurai issued show cause notice No.17/2015 dated 12.10.2015. The petitioner submitted their reply. Not satisfied with the same, the adjudicating authority by order dated 26.02.2018 confirmed the demand and also levied interest and penalty. The petitioner applied for rectification of the said order on the ground that it suffered from mistakes apparent on the face of record. The rectification petition dated 11.06.2018 was rejected as devoid of merits on 05.03.201....
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....equently by the tax payer voluntarily against the outstanding amount. The circular clarifies that the relief available under Section 124 (1)(c) will be applied to the net outstanding amount so arrived at. In respect of all other categories, any money paid before its appropriation is in the nature of a deposit only. Hence in respect of declarations made under these other categories, the relief will be applied to the outstanding amount and only thereafter the pre-deposits/deposits shall be adjusted. In the said circular, illustrations have also been given. In the light of the circular, according to the learned standing counsel, there is absolutely no merit in the petitioner's contention. He called for dismissal of this writ petition. 5....
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.... (i)rupees fifty lakhs or less, then, seventy per cent of the tax dues; (ii)more than rupees fifty lakhs, then, fifty per cent of the tax dues; (b)where the tax dues are relatable to a show cause notice for late fee or penalty only, and the amount of duty in the said notice has been paid or is nil, then, the entire amount of late fee or penalty; (c)where the tax dues are relatable to an amount in arrears and,- (i) the amount of duty is, rupees fifty lakhs or less, then, sixty per cent of the tax dues; (ii) the amount of duty is more than rupees fifty lakhs, then, forty per cent of the tax dues; (iii) in a return under the indirect tax enactment, wherein the declarant has ind....
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....context otherwise requires,- (a)... (b)... (c) "amount in arrears" means the amount of duty which is recoverable as arrears of duty under the indirect tax enactment, on account of- (i) no appeal having been filed by the declarant against an order or an order in appeal before expiry of the period of time for filing appeal; or (ii) an order in appeal relating to the declarant attaining finality; or (iii) the declarant having filed a return under the indirect tax enactment on or before the 30th day of June, 2019, wherein he has admitted a tax liability but not paid it." "Tax dues" has been defined in Section 123 as follows : "123.For the purposes of the Scheme, "tax dues" means-....
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....d. The deduction of the pre-deposit or deposit already paid by the declarant shall be made only after the calculation is done. The learned counsel appearing for the petitioner is right in this regard. Otherwise, the proviso to Section 124(2) of the Act will be rendered meaningless. No part of the statute can be ignored by the Court. 8. The applicants seeking relief under the scheme can be classified into several categories. (I) those against whom show cause notice has been issued and adjudicating authority has not passed final order, (ii) those against whom final order has been passed and the matter is pending at the appellate stage, (iii) those against whom final order has been passed and who have not challenged the order. Such applican....