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TMI Blog2013 (11) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax along with the proportionate interest on this amount - Partial stay granted. - Appeal Nos.56307 and 56579 of 2013 - Stay Order No.59523 59524/2013 - Dated:- 21-10-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant : Shri Joy Kumar, Advocate, Shri Atul Gupta, C.A. and Shri Vishal Jain, C.A. For the Respondent : Shri Amresh Jain, A.R. JUDGEMENT Per Justice G. Raghuram: Waiver of pre-deposit and stay all further proceedings for realization of the adjudicated liability of Rs.5,98,35,490/-, Rs.1,45,07,826/- towards service tax, interest and penalties as specified in the adjudication order, is the relief sought. 2. Proceedings were initiated by two show cause notices 12.4.2012 and 5.9.2012 covering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the District Manager , Punjab State Warehousing Corporation, dated 26.8.12 certifying that storage or warehouse service was provided by the petitioner for maintenance of health of food grains in store is maintained by them; (b) A letter of the Superintendent , Central Excise, Bathinda dated 27.7.2004 written to the Deputy Commissioner, Central Excise Division, Sangrur which sets out an opinion of the assessment of the Superintendent, Central Excise as to the nature of the service provided by the petitioner; (c) a letter dated 27.7.2004 addressed by the Director (Storage), Ministry of Consumer Affairs Food P.D. to the Managing Director, Central Warehousing Corporation, New Delhi , specifying the storage charges payable by FCI to the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther documents, did not permit a conclusion that the service provided by the petitioner was storage or warehousing service and not renting of immovable property. At para 11.7 of the order, the adjudicating authority recorded the conclusion that in terms of the Board Circular dated 5.12.2008, since the petitioner was merely letting out godowns on rental basis without providing any other services such as unloading and stacking of goods in the storage areas, keeping inventory of goods, making security arrangements, providing insurance cover etc., the activity specifically amounts to renting of immovable property rather than storage or warehousing service. Since the activity of the petitioner was classifiable under renting of immovable propert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication order, in particular the documents considered in paragraphs 11 (f) to (g) there is some material to show that the petitioner may have provided loading and unloading of FCI goods . From the generic nature of the petitioners corporate business also, it is conceivable that it could have provided warehousing facility, though the petitioner failed to produce any evidence to support its assertion that it was providing warehousing facility, before the adjudicating authority. 8. In the totality of the circumstances, we are not inclined to grant wholesome waiver of pre-deposit. We therefore grant waiver of pre-deposit and stay all further proceedings pursuant to the impugned adjudication order, on condition that the petitioner remits 50% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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