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2016 (9) TMI 1179 - HC - Service TaxFailure to comply with condition of pre-deposit - Computation of service tax liability - includability/excludability - cost of freight charged from the clients and paid out to the transporters - Held that:- prima facie, there appears to be some substance in the petitioner’s assertion that the cost of freight which is charged from the clients by the petitioner and paid out to the transporters should be excluded in assessing the service tax. Therefore, to calculate the amount actually payable by the petitioner on account of service tax, the order impugned dated March 19, 2015 passed by the Commissioner of Service Tax (II) is set aside and the Commissioner is requested to look into such aspect of the matter on the basis of the papers that may be presented by the petitioner to pass a fresh order. Statutory pre-deposit - Section 35F of the Central Excise Act, 1944 - failure to pay - petitioner says that the appellate remedy is not efficacious since the petitioner has to deposit in excess of ₹ 2 crores under Section 35F of the said Act of 1944 - Held that:- in the event the fresh order finds the petitioner liable to any sum in excess of ₹ 20 crores, the petitioner will be liable to pay costs assessed at ₹ 50,000/- to the department. If the final amount found to be due from the petitioner is less, such costs need not be paid. - Petition disposed of
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