2023 (3) TMI 1174

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.... & Service Tax holding that the petitioner is liable to pay Service Tax to the tune of Rs. 47,98,842/- (Rupees Forty Seven Lakhs Ninety Eight Thousand Eight Hundred Forty Two Only). An equal amount was also imposed as penalty as well as Rs. 5,000/- (Rupees Five Thousand) as penalty under Section 77 of the Finance Act, 1994. Being aggrieved, the petitioner approached this Court. 3. The petitioner claims to have executed works-contract in various Government Departments of the State. It is the claim of the petitioner that for the works executed, VAT as applicable was already deducted by the authorities from the payments received. The petitioner claims that he is not liable to pay Service Tax. Pursuant to the Show Cause Notice dated 19.07.2019....

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....is permitted to file an appeal now, he would like to avail the alternative remedy prescribed. 7. Mr. Keyal, learned Standing Counsel does not object to the submissions made. 8. Learned counsels for the parties have been heard. Pleadings on record as well as the provisions of the Finance Act, 1994 are carefully perused. 9. Section 85 of the Finance Act prescribes provision for appeal against any order passed under Sections 71, 72 and 73. Under Section 85(3) an appeal shall be presented within three months from the date of receipt of the decision or order of the Central Excise Officer provided if the concerned Officer is satisfied that sufficient cause prevented the appeal from being filed within the statutory period of three months, the s....