9911796707
TMI Blog2007 (4) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... eeded to include the services rendered by the appellants of various types with regard to air imports and exports, ocean imports and exports also fall under this category and have raised demands from the year 2000-2001 to 2003-2004. The nature of services rendered on this aspect according to the appellant do not come within the ambit of CHA. It includes transportation and cargo and re-transportation of the same and such services cannot be brought within the definition of CHA Services. It is also submitted that the type of services rendered by them has been enlisted in Para 2 of the Order-in-Appeal which are as follows : (i) Freight revenue (ii) Cartage revenue (iii) MSIL/JWG Charges (iv) Due carrier (v) Documentation (vi) Break b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Circular No. B43/1/97-TRU, dated 6-6-1997 which explains various services covered under the category of CHA. Therefore, the levy of Service Tax is justified as defended in the Cross Objection filed by the department. The learned PR defends the order and prays for putting the appellants on terms. 3. The learned Counsel submits that in terms of the definition of CHA, the activity or air and sea transport cannot be brought within the ambit of CHA, as this is an independent activity and records are regularly maintained including the type of business carried out by them. Therefore, it is their submission that the department cannot retrospectively invoke larger period by bringing this activity under the category of CHA. It is the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit of 5 years under Section 73(1) of the Act was rightly invoked, has not be countered by revenue. Appellants' contention is that the issue was confirmed by Order-in-Original and latter set aside in Order-in-Appeal No. 181/2004 and the applicability of the Apex Court judgment rendered in the case of Nizam Sugar Factory v. CCE (supra) in view of the earlier proceedings being in assessee's favour invocation of larger period in the light of Apex Court is not sustainable. Therefore, the appellants are required to be given full waiver of pre-deposit of duty and penalty amount including stay for its recovery till the appeal is disposed of. Both sides submit that the amount is more than Rs. 3 crore and matter can be taken up for out of turn h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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