9911796707
TMI Blog2014 (2) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... r: Mr. M.V. Ravindran; These stay petitions are filed for the waive of pre-deposit of an amount of service tax liability of Rs.2,08,87,634/-, interest thereof and penalties under various Sections under the head of Business Support Services for the period April 2001 to September 2011 and also an amount of Rs.5,38,537/- confirmed as service tax liability along with interest and penalties under vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x liability from April 2011. It is his submission that they have paid the service tax from May 2011 is not in doubt as the adjudicating authority has held in paragraph 32 that their claim as to discharge of service tax liability needs to be verified by the lower authorities. As regards the service tax liability on the Goods Transport Agency Services he would submit that what is being transported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.11. As regards Goods Transport Agency Services, it is his submission that the appellant is not only transporting effluents but also disposable excess unusable goods which are disposed of by the industries in the area. For example he would submit that the assessees in Baruch area might find no use for particular raw material and they would sell them to the appellant, who would then sell the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to verify such claim of the assessee within four weeks and report compliance on 27.05.13. If the claim of the assessee is found to be incorrect, assessee has to deposit the entire amount of the service tax liability for the period May 2011 to September 2011. 6. As regards the service tax on the Goods Transport Agency, we find prima facie strong case in favour of the assessee as the coordinate b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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