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INDIAN OIL CORPORATION LTD Versus COMMISSIONER OF CENTRAL EXCISE, GOA - 2012 (2) TMI 319 - CESTAT, MUMBAI - Service Tax
......... handling charges are in the nature of services rendered by the applicant to their buyer. Therefore, service tax is leviable. 5. Heard both the sides. 6. After hearing both the sides and after perusing the records and various judicial pronouncements, we find that, in this case, there is an agreement for sale of the goods imported by the applicant on High Seas Sale basis to M/s ZIL. M/s ZIL has included facilitation charges and additional handling charges in the assessable value as per the agreement. Prima facie, we are of the view that these charges, are included in the assessable value, therefore, they are not liable for service tax. 7. In view of the above observation, we find that the applicant has made out a strong prima facie case in their favour. Accordingly, we waive the requirement of pre-deposit of the entire amount of service tax, interest and various penalties under the Finance Act, 1994 and stay demand thereof during the pendency of the appeal. (Dictated in Court)