SICPA INDIA PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) In the present writ application the petitioner challenges the order dated 29th November, 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Calcutta in Appeal No. ST/A/224/2010 which was filed by the petitioner against the order dated 26th March, 2010 passed by the Commissioner of Customs, Central Excise and Service Tax, Siliguri Commissionerate: Adjudication Cell.

(2.) By the order dated 26th March, 2010 the Commissioner had confirmed the department's demand of service tax amounting to Rs. 1,89,59,459.00, education cess amounting to Rs. 3,79,189/- and secondary and higher secondary cess amounting to Rs. 1,05,822/- collectively amounting to 1,94,44,470/-. The Commissioner also confirmed interest on the said amount and further imposed a penalty of Rs. 200/- per day for everyday during which failure to pay the tax continues or at the rate of 2 per cent of the tax per month, whichever is higher. The commissioner also imposed a penalty of Rs. 3 crores under Section 78 of the Finance Act, 1994.

(3.) The petitioner challenged the aforesaid order of the Commissioner before the CESTAT by way of an appeal. The petitioner also filed an application under Section 35F of the Central Excise Act, 1944 as applicable to service tax under Section 83 of Chapter V of the Finance Act, 1994 for stay of operation of the Commissioner's order and for waiver of the pre-deposit of service tax amounting to Rs. 1,94,44,470/- as also waiver of pre-deposit of interest and penalty.