2011 (2) TMI 506

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..... iliary service, the liability to pay service tax is on the service provider and not on the service recipient - applicants have made out a strong prima facie case in their favour - ST/1022/2010 - ST/130/2011(PB) - Dated:- 21-2-2011 - S/Shri Ashok Jindal, Mathew John, JJ. REPRESENTED BY : Shri Kapil Vaish, Advocate, for the Appellant. Shri Sumit Kumar, SDR, for the Respondent. [Order .....

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..... is that the applicants are not paying service tax on handling charges. A show cause notice was issued for demand of service tax, interest and penalty and the same was confirmed by both the authorities below. Aggrieved from the said order, the applicants are before us. 3. The learned Consultant for the applicants submits that they are paying handling charges separately for handling of molasses b .....

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..... ervice recipient. As the applicants are the service recipient, therefore, we find force in the argument of the learned Consultant. Accordingly, the applicants have made out a strong prima facie case in their favour. Therefore, waiver of entire service tax demand, interest and penalty is granted and stay demand thereof during pendency of the appeal. (Order dictated and pronounced in the open Cour .....

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