High Court of Punjab and HaryanaCWP/26945/2025dismissed

M S Friends Travels v. The State Of Punjab And Other

2026-02-13Mrs. Justice Lisa Gill,Justice (To Be Nominated)8 pages

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I confirm the demand of Service Tax amounting to Rs. 12,62,053/ (Including Cesses) (Rupees Twelve Lakh Sixty Two Thousand Fifty Three only) as discussed in para above under Section 73 of the

Finance Act, 1994 read with Section 174(2) and Section 142(8)(a) of the CGST Act, 2017.

I also confirm the demand of interest under Section 75 of the Finance Act, 1994 read with Section 174(2) and Section 142(8) (a) of the CGST Act, 2017;

1 impose penalty of Rs, 10,000 upon the Noticee under Section 77 of the Act, read with Section 174(2) and Section 142(8)(a) of the CGST Act, 2017:

I also impose penalty of Rs. 12,62,053/- (Rupees Twelve Lakh Sixty Two Thousand Fifty Three only) on the Noticee u/s 78 of the Act, read with Section 174(2) and Section 142(8)(a) of the CGST Act, 2017, However, the Noticee may opt for reduced penalty of 25% of the Service Tax so determined if they pay outstanding service tax and interest within a period of thirty days from the date of receipt of this order provided that the reduced penalty is also paid within the said period in terms of clause (ii) of the second proviso to Section 78 (1). C

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No proof of mandatory pre-deposit under Section 35F of Central Excise Act. 1944 which made applicable in service tax matters vide Section 83 of Finance Act, 1994, has been found with the appeal papers.

Appeal appears time bar, no condonation of delay application found with appeal papers.

Copy of Power of attorney, has not been found with the appeal papers.

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That appellant seek yours office intervention and advice on pre-deposit under 35F of Central Excise Act.1944 which made applicable in service tax matters vide section 83 of finance act, 1994 as the assessing authority has taxed appellant on total turnover RS. 12.5 lac. Appellant seeks as duty payable on the amount to be calculated as prayed in the appeal and accordingly appellant seeks your intervention and advice the total pre-deposit under section 35F of central excise act 1994.

As order were received on 16.12.2022 appellant did not find any time barred application as the appeal has been

filed within limitation period of ninety days. However, if the appellant authority finds there is delay in the matter appellant shall file application accordingly. Copy of receipt/acknowledgement Annexure-A-1 at page 9 of the appeal.

Power of attorney by appellant in the favour of Advocates duly stamped has been submitted to your office. Copy of Power of attorney at page 24 of the appeal as per your office copy send in the email to the under signed.

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