9911796707
TMI Blog2014 (3) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the waiver of the pre-deposit of the following amounts: Service Tax Penalty Interest Rs.13,73,689/- 1. Rs.200/- (u/s 76 of the Finance Act, 1994) 2. Rs.13,73,689/- (u/s 78 of the Finance Act, 1994) 3. Rs.200/- (u/s 77 of the Act with Rule 4 of the Rules) As applicable 2. The above said amounts have been confirmed on the appellant as a service tax liability under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces. It is his submission that if the service tax liability paid on the very same activity under the category of transportation charges by them as well as by the client and if the reconciliation is done, the demand of the service tax liability will come down to Rs.7,80,250/-. In support of such proposition, he produces a reconciliation statement which is taken on record. He would also submit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of contracts entered by the appellant with their clients. On perusal of the orders of the lower authorities, we find that the contract talks about transportation of goods as well as loading and unloading of the goods either at the stock yard or at the godowns. Since the entire issue needs to be appreciated from the evidence on record and the findings recorded by the lower authority, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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