TaxTMI 
TaxTMI 
2023 (3) TMI 295
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....I Heard learned counsel for the parties. 2. Writ petition was preferred with the following prayer (s). a. For quashing of the order in original dated 31.01.2022 & 30.06.22 (Annexure-4 and 4/1) passed by Deputy Commissioner, CGST & Central Excise whereby and where under the said authority has imposed service tax liability of Rs. 7,66,636/- upon the petitioner and has further imposed same amount of penalty with interest without appreciating the fact and circumstances of the case. b. For setting aside the order in appeal dated 08.07.2022 (Annexure-5) passed by the Commissioner, Central GST & Central Excise, Ranchi, Jharkhand whereby and where under the concerned authority has without taking into consideration the merit of the case, rej....
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....te in the adjudication proceeding but was imposed with the liability vide Order-in-Original dated 31.01.2022 confirming the demand of service tax amounting to Rs. 7,66,636/- under Section 73(2) of the Finance Act, 1994 read with Section 174 of CGST Act, 2007 and penalty of the same amount as per Section 78 of the Finance Act, 1994 read with Section 174 of CGST Act, 2017. The appeal preferred by the petitioner before the learned Commissioner, CGST and Central Excise, Ranchi bearing Order-in-Appeal No. 88/RAN/2022 has been dismissed solely on the ground of non-payment of mandatory pre-deposit of 7.5% of the duty and penalty under section 35F of Central Excise Act, 1944. 4. However, during course of the proceeding, learned counsel for the wri....
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.... can obtain registration as "Non-assessee" by logging into http://www.aces.gov.in and choosing the option "CENTRAL EXCISE" or "SERVICE TAX". (6) How will a non-assessee without a registration number pay any arrears or make any miscellaneous payment? Any person who wants to make payment of Central Excise duty or Service Tax but is not a registered assessee will have to get registered as 'non-assessee' under ACES at http://www.aces.gov.in. The Reserve Bank had issued instruction no. RBI/2008-09/165 dated 05.09.2008 to the banks to accept payments by such registered 'non-assessees'. 6. We have considered the submission of learned counsel for the parties and taken into account the relevant material facts placed from the pleadings on ....