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TMI Blog2017 (10) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... [2017 (5) TMI 518 - CESTAT HYDERABAD] wherein the Bench dropped the demands raised under Business Auxiliary Services, confirmed the demands raised under GTA services and also confirmed the demands raised under various services rendered - decided partly in favor of appellant. - ST/638/2011 & ST/3094/2012 - Final Order No. A/31438-31439/2017 - Dated:- 5-9-2017 - Mr. M.V. Ravindran, Member (Judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the tax under Storage and Warehousing services for the period 2004-05 to 2006-07. The adjudicating authority after following due process of law confirmed this tax liability on the appellant M/s Vasavi Business Combines along with interest and also imposed equivalent amount of penalty by holding that the demands are sustainable even for the extended period. 3. In appeal no. ST/3094/2012, Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices, the demand of the tax is transportation of tobacco from auction platform to the various factories. 7. It is correctly stated by the Ld. Advocate on record that similar issue has been decided by this Bench presided over by the President in Final Order No. A/30302-30350/2017 dated 22.02.2017 wherein the Bench dropped the demands raised under Business Auxiliary Services, confirmed the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quantum of penalty in respect of GTA services as per the direction in the Final Order dated 22.02.2017 and demand of service tax under the Storage and Warehousing services is upheld, as the appellant being not contested before the adjudicating authority nor before the Tribunal. 9. In the appeal filed by the Revenue, it has to be held that the first appellate authority was correct in dropp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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