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TMI Blog2015 (1) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellant for procurement of Naptha and furnace oil, as per the agreement the transactions are on principal to principal basis i.e. the appellant is the seller, ZIL is the buyer. The appellant has imported the impugned goods in their own account and in their own name and thereafter they have sold goods to ZIL. In these circumstances, whatever expenses have been incurred before transfer of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax has been demanded along with interest and various penalties under the Finance Act, 1994 have been levied against them under the category of Business Auxiliary Service. The appellant has also filed an application for extension of Stay. As the appeal itself is taken up for final disposal, therefore application for extension of stay is disposed of. 2. The facts of the case are that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that in this case appellant is not a service provider. He is selling the goods on principal to principal basis to ZIL. He further submits that the goods have been imported by the appellant in their own name and in their own account. Therefore, the question of procurement of goods for ZIL does not arise. He further submits that in this case service tax has been levied under Clause (4) of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has procured goods for ZIL as they have entered into an agreement for sale and purchase prior to importation of the goods. Therefore, appellant has provided facility for procurement of inputs to ZIL. In these circumstances, the charges paid towards additional handing charges and facilitation charges are the charges for procurement of inputs for ZIL incurred by the appellant. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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