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2008 (10) TMI 330

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..... h interest amount of Rs. 2,63,588. However, the Commissioner directed them to deposit another 25 per cent which is not justified. It is his submission that the appellants exported iron ore and for onward export engaged goods transport agency for transport to port of origin. It is submitted that appellants were under bona fide belief that there was no need to pay any service tax since the transport .....

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..... ER Dr. S.L. Peeran, Judicial Member - The stay and appeal are taken up together for disposal as the Commissioner (Appeals) vide OIA No. 25/2008, dated 28-5-2008 has dismissed the Appeal filed against OIA No. 33/2007-Adjn. ST, dated 27-11-2007 for non-compliance of the interim order passed by him directing the appellants to pre-deposit 25 per cent of the confirmed demand of service tax under p .....

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..... is submitted that appellants were under bona fide belief that there was no need to pay any service tax since the transport was engaged in the course of export of goods and the payment was received in foreign currency from importer. It is submitted that they have communicated to the department seeking clarification. 3. We have perused the records. We find that the appellants were exporting iron o .....

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