KRISHNA TECHNO CONSULTANTS Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned counsel for the petitioner as well as learned counsel for the respondents at length and with the consent of the parties the matter is heard and decided finally.

(2.) This petition has been filed by the petitioner being aggrieved by order dated 15.02.2017 passed by the Settlement Commission under Section 32(F) (5) of the Central Excise Act , 1944, which has been made applicable to the Service Taxes.

(3.) It is submitted by the learned counsel for the petitioner that the impugned order passed by the Settlement Commission has travelled beyond the show cause notice issued to the petitioner in as much as there was no allegation in the show cause notice against the petitioner to the effect that he had collected service tax and had not paid it. It is also submitted that though the petitioner had raised the issue regarding exemption from payment of Service Tax pursuant to the retrospective amendment brought about by Section 97 of the Finance Act, exempting payment of Service Tax in respect of management, maintenance or repair of roads, during the period on and from 16.06.2005 to 26.07.2009 both days included, the same has been totally ignored and not considered in the impugned order. It is submitted that in case the benefit of the aforesaid retrospective amendment would have been granted to the petitioner by the authority, after duly considering the submission of the petitioner, the liability imposed upon the petitioner would be much less. It is further stated that the petitioner had approached the authorities by filing an application for settlement under the provision of the Excise Act and in such circumstances the impugned order should have been passed by the authority keeping the very purpose and object of the provisions of settlement in mind as well as taking into consideration the CBC circular dated 30.09.2016 whereunder criminal prosecution of a person against whom liability of Rupess 2,00,00000/- (Rupess Two Crores) and less is imposed has been prohibited.