- (1.) This appeal under Section 35 (G) of the Central Excise Act, 1944 (hereinafter referred to as the Act, 1944) is directed against the order dated 16.09.2014 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi rejecting the appellant's application filed in the Appeal No. ST/55763 of 2013 for stay/waiver of pre-deposit of outstanding demand of tax, penalty and interest and to deposit the amount within a period of four weeks from the date of the order and report compliance thereafter, the appeal was to be taken up for final disposal.
(2.) Facts giving rise to the dispute are as under.
(3.) Appellant was issued a notice dated 21.04.2010 to show cause as to why : (i) The amount of Service Tax (including Education Cess and Secondary & Higher Education Cess) to the tune of Rs.22,86,777.00 not paid by the Noticee, should not be demanded and recovered under proviso to Section 73 (1) of Finance Act, 1994. (ii) interest at applicable rates, on the Service Tax not paid, should not be demanded and recovered under Section 75 of Finance Act, 1994. (iii) penalty should not be imposed upon them under Section 76 of Chapter V of Finance Act, 1994 for contravention of provisions of Section 68 ibid. read with Rule 6 of Service Tax Rules, 1994. (iv) Penalty should not be imposed upon them under Section 78 of Chapter V of Finance Act, 1994 for suppressing the facts and value of taxable service in contravention of provisions of Section 68 ibid. read with Rule 6 of Service Tax Rules, 1994. (v) Penalty should not be imposed upon them under Section 77 of Chapter V of Finance Act, 1994 for contravention of provisions of Section 69 ibid. read with Rule 4 of Service Tax Rules, 1994. (vi) Amount of late fee should not be demanded and recovered under Rule 7 (C) of Service Tax Rules, 1994 read with Section 70(1) of Chapter V of the Finance Act, 1994 for contravention of Rule 7 of Service Tax Rules, 1994 read with Section 70 ibid.;