2017 (10) TMI 212 - AT - Service Tax

Business Auxiliary Services - GTA services - drying and threshing charges - Storage and Warehousing services - Held that - similar issue has been decided by this Bench presided over by the President in the case of Green Leaf Tobacco Threshers Ltd Versus C.C.,C.E., & S.T. -Guntur 2017 (5) TMI 518 - CESTAT HYDERABAD wherein the Bench dropped the demands raised under Business Auxiliary Services, confirmed the demands raised under GTA services and also confirmed the demands raised under various services rendered - decided partly in favor of appellant.

Summary

Issues involved:
- Appeal against confirmation of demand of tax under Business Auxiliary Services, GTA services, and Storage and Warehousing services.
- Appeal by Revenue against dropping of demands, penalties, and interest by first appellate authority.

Analysis:
1. Appeal by M/s Vasavi Business Combines:
- The appeal was against the confirmation of tax liability under Business Auxiliary Services, GTA services, and Storage and Warehousing services for specific periods. The adjudicating authority upheld the tax liability, interest, and penalties. The appellant did not appear during the proceedings.

2. Appeal by Revenue:
- The Revenue challenged the dropping of demands, penalties, and interest by the first appellate authority. The Revenue contended that the demands confirmed by the adjudicating authority should not have been dropped.

3. Decision:
- The Tribunal considered the arguments and previous decisions. In the case of M/s Vasavi Business Combines, the Tribunal referred to a previous Final Order where similar issues were decided. The Tribunal upheld the demand for GTA services and Storage and Warehousing services but set aside the demand for Business Auxiliary Services. Penalties related to Business Auxiliary Services were also extinguished.

4. Final Verdict:
- The Tribunal held that demands under Business Auxiliary Services were set aside, penalties extinguished, demand under GTA services upheld with interest, and demand under Storage and Warehousing services upheld. The matter was remitted back for penalty calculation for GTA services. The first appellate authority's decision to drop demands under Business Auxiliary Services was upheld for the Revenue's appeal.

5. Conclusion:
- The appeals were disposed of accordingly, with the Tribunal providing a detailed explanation for each issue and the specific decisions taken. The judgment clarified the tax liabilities and penalties for the respective services, ensuring a fair and reasoned outcome for both parties involved.