M/S. UCN CABLE NETWORK (P) LTD. Vs. DESIGNATED COMMITTEE UNDER SABKA VISHWAS LEGACY DISPUTES RESOLUTION SCHEME
LAWS(BOM)-2022-2-21
HIGH COURT OF BOMBAY
Decided on February 04,2022

M/S. Ucn Cable Network (P) Ltd. Appellant
VERSUS
Designated Committee Under Sabka Vishwas Legacy Disputes Resolution Scheme Respondents

JUDGEMENT

- (1.)Heard. Rule. Rule made returnable forthwith. Heard finally by consent.
(2.)The petitioner is a private limited company. It is engaged in providing various taxable services such as broadcasting service, cable operators service and so on and so forth. It was registered under the erstwhile service tax regime. Due to severe financial difficulties, the petitioner could not properly discharge it 's service tax liability. Some investigation was conducted by the respondent department following which a show cause notice was issued to the petitioner alleging that the petitioner failed to discharge it 's service tax liability properly and improperly availed of Cenvat credit, to which the petitioner was not eligible under the Cenvat Credit Rules, 2004 and accordingly, a demand was placed upon the petitioner for payment of service tax dues and also the dues on account of improperly availed of Cenvat credit together with a demand for payment of penalty and interest as mentioned in the show cause notice. The show cause notice was issued to the petitioner on 24.4.2019. After hearing the petitioner, the show cause notice was adjudicated upon by the Commissioner of Central Tax and Central Excise, Nagpur-I Commissionerate vide order dated 29.12.2019 which the petitioner claims to have been received by him on 30/12/2019.
(3.)In the adjudication order, the original demand of service tax dues of Rs.43,62,79,032.00 was confirmed and demand arising from disallowing of Cenvat credit was toned down considerably. As per the adjudication order, after adjusting the amount already paid against the service tax liability of the petitioner, an amount of Rs.65,22,938.00 was found to be in arrears and recoverable from the petitioner.


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