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TMI Blog2014 (8) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... iled Bills of Entry and discharged appropriate assessed customs duty as importer - appellant has bagged the said fertilizer in bags as per the directions of the Govt. of India as Urea is controlled item - it is also brought to our knowledge that in the said import, there is sale of Urea from the Government of India, which is very clear from facts that appellant has paid for imported Urea to Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that appellant is providing Business Auxiliary Services and also Cargo Handling Services, accordingly they have not discharged the service tax liability. 3. Learned counsel appearing on behalf of the appellant draws our attention to the entire order and after explaining the basic facts, it is his submission that the appellant had bagged the Urea and distributed the same under the Essenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng bills of Entry. It is his submission that adjudicating authority has also recorded that appellant has suppressed or misstated the facts of having received the reimbursements from the Department of Fertilizers and hence, extended period can be invoked is also incorrect, as the Fertilizer Control Act is a central legislation. 4. Learned departmental representative, on the other hand submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a is controlled item. Thirdly, it is also brought to our knowledge that in the said import, there is sale of Urea from the Government of India, which is very clear from facts that appellant has paid for imported Urea to Government of India. Though the learned departmental representative tried to state that the amount which has been paid by the appellant is not an actual value or cost of the Urea. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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