2025 (1) TMI 547

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... W. M. P. Nos. 10689 and 10691 of 2022 - -<br>Service Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. M.A. Mudimannan For the Respondents : Mr. Rajnish Pathiyil Senior Standing Counsel ORDER The petitioner has challenged the impugned Show Cause Notice No.01/2020 dated 06.02.2020. In the Show Cause Notice, the petitioner has called upon show cause as to why:- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- + SB Cess. Rs. 8,70,523/- + KK Cess: 6,81,057/- (Rupees Eight Crore Sixty Two Lakhs Sixty Five Thousand Eight Hundred Twenty Two Only] as detailed above, should not be demanded from them towards Service Tax payable on taxable services provided by them under proviso to Section 73(1) of the Finance Act, 1994 [as amended]; (v) Interest at the appropriate rate should not be demanded from un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot be demanded from them under Section 75 of the Finance Act, 1994 (as amended), on the amount as mentioned in Sl. No.(viii) above. (x) Penalty should not be imposed on them under Section 77 of the Finance994 [as amended); (xi) Penalty should not be imposed on them under Section 78 of the Finance Act, 1994 [as amended]; (xii) an amount of Rs. 8,00,000/- [ Rupees Eight La....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner had attempted to settle the dispute and had filed a declaration in Form SVLDRS - 1 stating that the petitioner was in arrears of tax for a sum of Rs. 64,32,402/-. The declaration filed by the petitioner in SVLDRS - 1 was also acknowledged. Later the respondent issued Form SVLDRS - 3 dated 28.02.2020. It appears that after the receipt of the SVLDRS - 3 dated 28.02.2020, the petitioner has a....