2024 (3) TMI 1022

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....>HONOURABLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR AND HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH For the Appellant/Petitioner: By Advs. Anil Sivaraman, Jothisha K.A., Raji Vincent, Sreelekha. P For the Respondent : SC. Adv Sreelal N Warrier JUDGMENT DR. KAUSER EDAPPAGATH, J. 1. The appellant is the writ petitioner. He is a businessman dealing in spices, herbals and other tourism-relat....

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....ven to the appellant for a personal hearing, he did not avail it. After considering the rival contentions, the 2nd respondent passed Ext. P6 order upholding charges in the show cause notice finding that the appellant is liable to pay an amount of Rs. 36,19,736/- towards service tax u/s 73(2) of the Finance Act, 1994 r/w section 174(2) of the CGST Act, 2017, interest u/s 75 of the Finance Act, 1994....

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.... 2. We have heard Sri. Anil Sivaraman, the learned counsel for the appellant and Sri. Sreelal N. Warrier, the learned standing counsel for the respondents. 3. The appellant did not challenge Ext. P6 order imposing service tax, interest and penalty by preferring statutory appeal. It has become final. Ext. P8 notice is in effect issued to enforce Ext. P6 order. Ext. P6 order has been passed afte....

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....e case and the present financial condition of the appellant, we are of the view that the appellant can be permitted to clear off the service tax liability by way of instalments. Hence, the following order is passed: (i) The appellant shall make a payment of Rs. 25,00,000/- (Rupees Twenty-Five lakhs only) towards the service tax liability on or before 31st January, 2024. (ii) On s....