2024 (6) TMI 713

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.... - -<br>Service Tax<br>Honourable 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 sti....

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.... 2017). Whereas it appeared that the assessee have 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 discrep....

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....s, therefore, submitted that the impugned order is liable to 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 app....

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.... the submissions made by the learned counsel for the petitioner and 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 m....