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TMI Blog2008 (8) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... - 28-8-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) S/Shri K.S. Naveen Kumar and Anirudha R.J. Nayak, Advocates, for the Appellant. Smt. Joy Kumari Chander, JCDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 68/2007-CE dated 20-2-2007 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. S/Shri K.S. Naveen Kumar and Anirudha R.J. Nayak, the learned Advocates, appeared on behalf of the appellant and Smt. Joy Kumari Chander, the learned JCDR, for the Revenue. 3. We heard both sides. 4. Proceedings were initiated against the appellant on the ground that they had not remitted the Service tax in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We have gone through the facts of the case carefully. On a very careful consideration of the issue, we find that in terms of the Agreement entered by the appellant with M/s. Grasim Industries, they had to provide Cargo Handling Services. The receipt for the said services is given in the letter of Grasim to the appellants. In terms of the said agreement, the amount to be paid is split up into 3 categories. Rake handling (consisting of loading, unloading expenses) at Rs. 20/- per MT; local transportation charges (from yard to godown) at Rs. 53/- per MT and Service Charges Rs. 4/- per MT. It is the contention of the appellant that the rake handling charges of Rs. 20/- per MT is not liable for service tax. This contention does not appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not have such an unfriendly approach. 6.2 The appellants have cited a large number of case-laws to urge that extended period is not applicable when there was no intent to evade service tax. However, we do not find it necessary to discuss all those details as, in our view, the appellants are entitled for the benefit under the said scheme. 7. In fine, we confirm the Service tax paid by the appellant along with interest. There is no question of any abatement on account of Rake Handling charges. As the appellant was registered under the Extraordinary Tax Payer Friendly Scheme, we set aside all the penalties. Thus, the appeal is allowed to this extent. (Pronounced in open Court on 28-8-2008) - - TaxTMI - TMITax - Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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