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2013 (8) TMI 172 - AT - Service TaxDemurrage & Wharfage charges – Service tax liability - Whether assesses had not paid service tax on all the amounts collected from their customers - Whether assesses were liable to pay service tax on ‘Demurrage & Wharfage’ charges and the claim of the assesses that they act as pure agents can be accepted –assesses had made a claim that the service tax entirety had been paid it would be adequate for the purpose of consideration of eligibility of the assesses for waiver of pre-deposit and stay - Held that:- Assesses had not been able to convince that the demand was totally wrong and at the same time without considering the issue in detail in the light of statutory provisions, standard accounting principles and the difference between demurrage and wharfage and the reasons for the difference between the actual practice and the agreement and as to why the customer agreed to pay for the delay caused by the assesses. Waiver of pre deposit – Stay application – 30 Lakhs were ordered to be submitted – on such submission stay would be allowed - assesses had paid substantial portion of the amounts and entire amount of service tax in the case of rental income and some other aspects – Decided partly in favor of assesse.
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