2024 (4) TMI 303

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ruju Thakker,. ORAL JUDGEMENT   (PER FIRDOSH P. POONIWALLA,J.):- RULE. Rule made returnable forthwith and heard finally by consent of the parties. 2. This Petition has been filed under Article 226 of the Constitution of India. The Petitioner is engaged in the business of providing Renting of Immovable property to its customers. The Petitioner was registered as a Service Provider under the provisions of Finance Act, 1994. The Petitioner was paying service tax, wherever applicable, and filing periodical ST-3 Returns. 3. Respondent No. 3 initiated investigation for the period April, 2017 to June, 2017 against the Petitioner. During the investigation, the Petitioner made payment of Rs. 45 lakhs in cash and intimated the sa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9. Despite the said SVLDRS-4 Discharge Certificate being issued to the Petitioner for the period April, 2017 to June, 2017, Respondent No. 3 issued a Show Cause Notice dated 25th September, 2020 to the Petitioner for the same period, calling upon the Petitioner to pay service tax dues of Rs. 3,66,95,172/- along with interest and penalty. 10. By its letter dated 14th January, 2021, the Petitioner informed Respondent No. 3 that it had availed benefit of the Sabka Vishwas Scheme, pursuant to which a Discharge Certificate, in Form SVLDRS-4, had been issued to it and, therefore, called upon Respondent No. 3 to drop the proceedings in the Show Cause Notice. With the said letter, the Petitioner also enclosed a copy of the Discharge Certificate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 1994. (iv) I order the assessee to pay interest at appropriate rate as applicable from time to time from the date on the inadmissible cenvat credit availed and utilized as confirmed at (ii) above from the date the credit was utilized till payment of the same under Section 75 of Chapter V of the Finance Act, 1994 read with rule 14 of the CENVAT Credit Rules, 2004 and order its recovery from them. (v) I impose a penalty of Rs. 22,21,907/- (Rupees twenty two lakhs twenty one thousand nine hundred seven only) under Section 76 of the Finance Act, 1994 in respect of the demand confirmed at (i) above. (vi) I impose a penalty of Rs. 6,01,505/- (Rupees six lakhs one thousand five hundred five only) under Rule 15(1) of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o be prosecuted under the indirect tax enactment with respect to the matter and time period covered in the declaration; (c) no matter and time period covered by such declaration shall be reopened in any other proceeding under the indirect tax enactment. (2) Notwithstanding anything contained in sub-section (1)- (a) no person being a party in appeal, application, revision or reference shall contend that the central excise officer has acquiesced in the decision on the disputed issued by issuing the discharge certificate under this scheme; (b) the issue of the discharge certificate with respect to a matter for a time period shall not preclude the issue of a show cause notice,- (i) for the same matte....