2021 (4) TMI 656

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....), the Petitioner in W.P. (C) No.24376 of 2020, is a company providing hospitality and canteen services in the factories located in industrial areas. It is a registered dealer under the service tax law. It has been filing statutory returns and making payment of tax. 3. The Director General of Central Excise Intelligence (DGCEI), Bhubaneswar investigated NHSPL and issued it a Demand-cum- Show Cause Notice (SCN) dated 6th October, 2016 calling upon NHSPL to explain why it should not be asked to pay service tax including ED Cess and SHEd Cess amounting to Rs. 25,38,577/- apart from the interest and penalty for the years 2011-12 to 2015- 16. Thereafter an order-in-original dated 31st August, 2018 was passed by the Asst. Commissioner, CGST....

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....g SVLDR-1 dated 19th December, 2019 filed by NHSPL and failed to consider the corrected form SVLDRS-1 filed by it on 14th January, 2020. 7. On 29th June, 2020 NHSPL sent an e-mail to the authorities pointing out the above facts. However, no response was received. In the circumstances Writ Petition (Civil) No.24376 of 2020 was filed in which notice was issued by this Court on 25th September, 2020. It was further directed that the pending appeal before the Commissioner (Appeals) would not be disposed of and in the meantime, it would be open to NHSPL to pay the admitted amount of tax. 8. Mr. R.P. Kar, learned counsel appearing for NHSPL, informs the Court that pursuant to the above order, NHSPL has already paid the admitted amount of tax....

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....eptember, 2020 this Court directed that in the meantime the appeal filed by NC would not be disposed of and it would be open to NC to pay the admitted amount of tax. 13. Mr. Kar, learned counsel for NC states that it has since paid the admitted amount tax. He, however, points out that it the SVLDRS- 2, the authorities have indicated the pre-deposit amount as Rs. 33,86,126/- whereas it should be Rs. 39,41,880/-. The corresponding tax dues less tax relief payable works out to Rs. 20,56,588/-, which NC has paid. 14. Counter affidavits have been filed in both the writ petitions not disputing the fact that each of the Petitioners had filed an application under Form SVLDR-1 as far as W.P.(C) No.24376 of 2020 is concerned. However, the Oppos....

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....C did write to the authorities on 29th June 2020 which fact is not disputed by the Opposite Parties in the counter affidavit. 18. Consequently, both the writ petitions are disposed of by issuing the following directions: (i) In W.P.(C) No.24376 of 2020 a direction is issued to the Designated Committee to issue to NHSPL not later than 3rd May, 2021 the revised SVLDRS-3 indicating the tax due amount as Rs. 1,71,203.10. Since the Petitioner has already paid that amount, the Opposite Parties will issue a discharge in Form SLVDRS-4 by the same date. NHSPL will on the above basis seek disposal of the pending appeal in accordance with law. (ii) As far as W.P.(C) No.24377 of 2020 is concerned, the Designated Committee (Opposite....