9911796707
TMI Blog2008 (2) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J).] - The appellant is required to pre-deposit an amount of Rs. 1,07,56,684/- towards the service tax and equal amount of penalty for the purpose of hearing the appeal. The various heads under which the demands have been confirmed and explanation given thereon have been tabulated by the learned Counsel. The said tabulation is reproduced herein below :- S. No. Nature of Expenses Demand (in Rs.) Explanation 1. Disallowance for availment of Cenvat credit on improper documents 35,39,026 While the documents were not the exact documents mentioned in the Rules, the documents did contain all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Port charges retained by the appellant from out of sale proceeds of auctioned goods that were not taken delivery by the importer 5,97,488 (tax) + 11,950 (Edu. Cess) The conduct of auction of cargo not cleared by an importer is not a service provided to the importer and hence the auction proceeds cannot be subjected to service tax. Further out of the proceeds no amount has been adjusted towards terminal charges/port charges yet. 7. Charges collected at pre-stage yard for pre-staging operations effected by the appellant 5,86,185 (tax) + 11,724 (Edu. Cess) Charges collected are in the nature of fees for making available infrastructure for facilitating customs examination. The facilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business guests of the company. With regard to an amount of Rs. 20,72,665/- being the amount paid to the foreign consultants, the learned Counsel submits that the appellants at this stage have strong case on merits. As regards the amount pertains to re-imbursement of expenses and royalty payments to the tune of Rs. 27,61,934/-, he submits that the said amount was never paid and hence they are not liable to pay. Likewise, with regard to the other three heads, he gave explanation as noted supra . He submits that the appellants are facing severe financial hardship and hence, they are able to pre-deposit a sum of Rs. 20 lakhs. 3. The learned SDR defends the impugned order and submits that the Revenue has strong case on merits and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
