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2015 (1) TMI 861 - MADRAS HIGH COURTWaiver of pre deposit - Management, Maintenance or Repair Service - whether the payment of service tax has to be made by the service recipient or by the appellant, has to be considered by the Tribunal in the Appeal - Held that:- It is a clear case of material evidence, which has to be appreciated by the Tribunal insofar as invocation of Rule 2(1)(d) of the Service Tax Rules, 1994 by the Original Authority, which was confirmed by the Commissioner of Central Excise (Appeals). The Adjudicating Authority was of the view that either the consignor or consignee, who incurred the freight, has to pay the service tax and as the appellant was not able to furnish documentary evidence, such as consignment notes, to prove that the freight and service tax was paid by the consigneee, the demand was confirmed. The Commissioner of Central Excise (Appeals), to uphold the view of the Adjudicating Authority, was of the view that profit and loss account and other documents produced by the appellant show that there has been non payment of service tax. The Tribunal, after following the decision in the case of RAMCO Cements Ltd., who is the recipient of service, held that the appellant had paid only freight and hence liable to pay tax under this category and directed pre-deposit of ₹ 10.00 lakhs. - disputed fact does not merit consideration or does not justify any modification of the order passed by the Tribunal. - Decided against assessee.
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