2011 (5) TMI 806

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..... een them, received by the exporter with the appellant, for the purpose they charges at the rate of 3.25 of FOB value – Held that:- cannot be charged under the category of business auxiliary more so for exporting and for promoting the services of sale of products. As regards the cargo handling services, it is not disputed that appellants herein is a manufacturer and as per the terms and conditions .....

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..... ry services, penalties under Section 77 and 78 and interest under the provisions of Section 75 of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. The above said amounts have been confirmed by the adjudicating authority and upheld by the Commissioner (Appeals) on the ground that the appellants have provided services of cargo handling services and they are providers of ser .....

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..... he terms and conditions of sale and purchase of goods, he loads the consignment in his factory premises for further dispatch to the purchaser. Prima facie this activity also may not fall under the category of cargo handling services. 5. In our view, the appellants have made out a prima facie, case for waiver of pre-deposit of the amounts involved. Application for waiver of the said amounts is al .....

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