2024 (6) TMI 713

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. Justice C. Saravanan For the Petitioner : Mr.S.Rajasekar For the Respondent : Mr.R.Nanda Kumar Senior Standing Counsel ORDER The petitioner is before this Court against the impugned order in Original No.21/2022-ST-ADJN dated 27.09.2022. The dispute pertains to the levy of Service Tax under the provisions of the Finance Act, 1994 as in force and still 13.06.2017 for the finance years 2016-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not discharged the service tax on the taxable value amounting to Rs. 23,10,156/- for the financial year 2016-17 & 2017-18 (upto June 2017). 6. Though the Range Officer had initiated communication via letter in F.No.GEXCOM/AE/INV/ST/1395/2021-CGST-DIVKRR- COMMRTE-TRICHY dated 12.07.2021, to the assessee, seeking explanation for the discrepancies between gross value in IT returns and ST-3 returns....

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 quashed. 4. The learned counsel for the petitioner submits that the petitioner is willing deposit 25% of the disputed tax as a condition for entertaining the appeal before the Appellate Commissioner, although the petitioner is only required to deposit 7.5% as per Section 35(f) of the Central Excise Act, 1944 made applicable the appeal under Section 86 of the Finance Act, 1994 before the Appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd the learned Senior Standing Counsel for the respondent and the notification No.8/2008-ST, dated 01.03.2008 as amending notification No.6/2005 dated 01.03.2005 and also considering the fact that the petitioner is a small entity engaged in cable network connection, this Court is of the view that the petitioner may have the case on merits and therefore, a liberty can be given to the petitioner to ....