SCV CABLE NET Vs. CESTAT, BANGALORE

JUDGEMENT

(1.) The petitioner is engaged in the business of providing Multi-System Operator (MSO) services to the Cable Operators. By the Order-in-Original, dated 30-9-2010 the Commissioner of Customs and Central Excise, Tirupathi determined the liability of the petitioner to pay Rs. 2,61,17,081/- towards Service Tax and Educational Cess under Section 73(1) of the Finance Act, 1994 for the period from September, 2004 to December, 2008 apart from the penalty equal to the service tax amount. Challenging the said order, the petitioner filed Appeal No. 222 of 2011 before the Customs, Excise and Service Tax Appellate Tribunal, Southern Region, Bangalore along with Application No. 105 of 2011 for waiver of pre-deposit and stay of the order dated 30-9-2010. The said Stay Application No. 105 of 2011 was disposed of by the CESTAT by order dated 9-7-2013 directing that the petitioner shall remit the entire assessed liability to the credit of the revenue within eight (8) weeks and shall report compliance by 8-11-2013. Aggrieved by the said order, the present Writ Petition is filed.

(2.) We have heard Sri E. Manohar, the learned Senior Counsel appearing for the petitioner and Sri Jalakam Satyaram, the learned Standing Counsel for Customs & Central Excise appearing for the respondents.

(3.) At the outset, it is pointed out by the learned Senior Counsel appearing for the petitioner that in fact the application filed by the petitioner for receiving additional evidence containing all the relevant facts to establish that the demand of Service Tax under the order dated 30-9-2010 is unsustainable and another application to raise additional grounds were listed before the Tribunal below on 9-7-2013, however the Tribunal proceeded with the petition for stay though it was not listed and passed the impugned order dated 9-7-2013 directing to remit the entire amount assessed.