2010 (1) TMI 315

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..... tay granted - ST/959-961/2009-SM(BR) - 36-38/2010-SM(BR)(PB), - Dated:- 22-1-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY: Shri Atul Gupta, Company Secretary, for the Appellant. Shri R.K. Saini, DR, for the Respondent. [Order]. - Heard both sides on the stay petitions. 2. Demands of Service tax amounting to Rs. 19,263/-, Rs. 12,194/- and Rs. 35,416/- stand raised against .....

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..... demanding Service tax, he has imposed penalties on the appellants under various sections. 5. Following issues arise:- (1) Whether the freight element stands included in the value of imported goods at the time of clearance at the Customs border. (2) Whether the appellants have received services of Goods Transport Agency from Nepal. (3) Whether the charges for transportation within Nepal can .....

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