9911796707
TMI Blog2010 (6) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... a comparison of the total handling charges realised by the assessee for the year 2001-02 and those mentioned in their ST-3 returns for the said year - waiver of pre-deposit and stay of recovery in respect of the impugned demands. X X X X Extracts X X X X X X X X Extracts X X X X ..... antified upon a comparison of the total handling charges realised by the appellant for the year 2001-02 and the value disclosed in the relevant ST-3 returns. The differential value was found to be Rs. 2,35,91,168 and the service tax payable thereon was worked out at Rs. 11,79,558. The learned consultant for the appellant has claimed prima facie case against this demand on merits and on limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation under section 73 of the Finance Act, 1994. It is submitted that the relevant agreements were produced before the departmental authorities long before the show-cause notice was issued and that the notice was issued beyond the normal period of limitation even with reference to the date of production of the agreements. We have heard the learned JDR also, who has referred to paras 4.3, 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 pertained to the services of providing and maintaining railway sliding for entry of wagon and unloading thereof, for use of specially designed equipment to transfer the bulk cement in the silos. It has been found that such charges were recovered for receiving the goods from the principal point (factory) from where the work of the C & F agent starts and that this would fall within the scope of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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