2008 (7) TMI 189 - AT - Service Tax

Goods transported through pipeline - amount they are collecting from M/s. Tata Steel Ltd. as facility charges have been claimed by the Department in another proceedings as part of the assessable value (for excise duty) of goods supplied by the appellants - appellant themselves have calculated on a technical basis and on that basis they are already paying service tax on part of the charges part of the demanded amount has been paid, we waive the requirement of pre-deposit of the balance amount

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case where the Department had levied service tax on facility charges collected from M/s. Tata Steel Ltd. The appellant argued that only a part of the charge related to conveying goods through pipelines. The Tribunal waived the pre-deposit requirement as part of the demanded amount had already been paid by the appellant.