TMI Blog2008 (5) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... BER (J) C. Saravanan for the Appellant. D.P. Mukhopadhya for the Respondent. [Order per Dr. S.L. Peeran, Member (J).] - The appellants are required to pre-deposit Service Tax amount of Rs. 40,50,391. They are manufacturers of various types of Paper and Paper Boards. They were clearing the goods to depot and from there to customers. The goods, namely, paper products are subjected to Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation itself provides for inclusion of 25 per cent of value of freight. Further he submits that they are eligible for credit which has not been given. It is the submission that service tax payable is only Rs. 10 lakhs and not Rs. 40 lakhs. 2. The learned DR defends the impugned order. He submits that the transportation is separate category under the Finance Act and they are required to pay servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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