9911796707
TMI Blog2009 (4) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... hat - prima facie, the appellants cannot be said to have rendered Cargo Handling Service – demand confirmed under business auxiliary service category prime facie traverses beyond the show-cause notice – total waiver of pre deposit allowed – case remanded - S/49 OF 2009 - 474 OF 2009 - Dated:- 20-4-2009 - MS. JYOTI BALASUNDARAM, VICE-PRESIDENT and P. KARTHIKEYAN, TECHNICAL MEMBER G. Natara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for rendering business auxiliary service during the period September, 2004 to September, 2006. 3. The Additional Commissioner of Central Excise confirmed the demand of Rs. 45,61,282 on the ground that M/s. SISCOL, Pottaneri entered into an agreement with the appellants for handling raw materials, i.e., unloading of raw materials from wagons and loading them into tippers using front-end loader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssees were rendering Cargo Handling Services and were also rendering Business Auxiliary Service by production of goods on behalf of their client and directed pre-deposit since the appellants failed to deposit the entire service tax dues and 50 per cent of the penalty amounts imposed under section 76 and 25 per cent of the penalty imposed under section 78 as directed by him, he dismissed the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Service on this ground, the impugned order holds the appellants liable to service tax under the heading of Business Auxiliary Service for production or processing of goods for or on behalf of the client. Further, prior to 16-6-2005, it was only production or processing of goods on behalf of a client which was covered by the definition of Business Auxiliary Service and the definition was amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement of section 35F of the Central Excise Act, 1944 and has not recorded any finding on the merits of the demand, we set aside the impugned order and remit the case to the Commissioner, opportunity to the appellants of being heard in their defence. He shall pass fresh orders without insisting on pre-deposit. The appeal is thus allowed by way of remand. - - TaxTMI - TMITax - Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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