9911796707
TMI Blog2014 (11) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... t pre-deposit, subject to verification by the Service Tax department. 2. The learned Advocate submits that they have filed applications for modification of the stay order. He particularly drew the attention of the Bench to paragraph 5(a) of the application, which is as under:- As regards transportation by Air, the Appellant was transporting the goods of his customers through Air. Even if the activity is taxable, it has nothing to do with Cargo Handling Service. In any case, the appellant is eligible for Cenvat of the Service Tax paid to the Airlines to the tune of about Rs. 77 lakhs during notice period, which should be available as credit to the Appellant. 3. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is registered with the Service Tax Department for providing cargo handling service. On verification of the various documents, it was found from the Profit & Loss Account that they have rendered service to M/s. Brakes India Ltd. and Mahindra & Mahindra Ltd. for providing cargo service and they have not paid service tax. The adjudicating authority confirmed the demand of tax of Rs. 1,89,72,702/- and Rs. 97,417/- along with interest and penalty. 4. The learned consultant on behalf of the applicant submits that they have not rendered any 'Cargo Handling Service' and it should be treated as Goods Transport Agency Service and tax would be paid by the recipient of the service (i.e. the companies). He submits that they have also paid an amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hardship pleaded, we direct the applicant to predeposit Rs. 1,25,00,000/- (Rupees one crore twenty five lakhs only) within a period of eight weeks and report compliance on 3.9.2014. The deposit of Rs. 74,41,994/- already made by the applicant would be taken into account for this predeposit, subject to verification by the Service Tax Department. Upon such deposit, predeposit of the balance dues stands waived and recovery thereof stayed during the pendency of the appeal. 5. We find from the records that the deposit of Rs. 29,03,409/- was appropriated by the Adjudicating authority. However, considering the submissions of the applicant, the Tribunal directed to verify the deposit of the entire amount of Rs. 74,41,994/- after adjustment again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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