TaxTMI 
TaxTMI 
2024 (10) TMI 148
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....consideration towards 'Sale of Service' but has not paid the Service Tax due amounting to Rs.7,75,662/- against the said consideration. With these observations a Show Cause Notice bearing No. 205/2020-21 dated 29/12/2020 was issued to the appellant proposing the recovery of the said amount of service tax along with the proportionate interest and the appropriate penalties. The said proposal was confirmed by the original adjudicating authority vide order No.R-10/2022 dated 29.04.2022. The appeal against the said order has been rejected by Commissioner (Appeals) vide order No.147-22-23 dated 16.03.2023. Being aggrieved the appellant is before this Tribunal. 2. I have heard Mr. R.M. Saxena & Mr. Deepak Kumar Vishnoi, ld Counsels for the appell....
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.... payment of the amount of pre-deposit since the payment is statutorily mandatory. Payment of pre-deposit is statutorily mandatory. However was not paid by the admissible mode of payment. Hence there is no infirmity in the order under challenge. Ld. DR has relied upon (2 decisions:- 1. M/s. Jetha Ram Mali vs. Commissioner of Central Goods & Service Tax and Central Excise, Jodhpur in Service Tax Appeal No.55689 of 2023 2. M/s.Army Welfare Housing Organisation vs. Commissioner of Central Goods & Service Tax, Delhi South in appeal Dy. No.52111 & 52128 of 2023. 5. Having heard the rival contentions, I observe from the decisions placed on record by ld. DR that the issue about making payment of amount of pre-deposit by way of DRC-03 challan i....
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....provision to accept payment of pre-deposit under Section 35F of the Central Excise Act, 1944 through DRC-03, it has also granted relief in the said case. The said relief is obviously granted on the ground of equity under writ jurisdiction of Hon'ble Allahabad High Court." 8. The CBIC instruction dated 28.10.2022 has been introduced in view of this decision. Hence it is clear that even Sodexo India Services (supra) decision states that there is no provision for payment of pre-deposit through DRC-03 9. In the present case though the Counsel for appellant has taken the plea that this Instruction dated 28.10.2022 was never brought to his notice but apparently there can be no denial to the Circular No.1070/3/2019 dated 24.06.2019 vide whi....