TMI Blog2010 (9) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... rtation charges and therefore the demand was not correct. Tribunal confirmed the demand and did not accept the assessee's plea. - ST/279/2009 - - - Dated:- 24-9-2010 - MR. B.S.V. MURTHY, MEMBER (T) None for the Assessee. Shri S.K. Mall, SDR for the Revenue. Per: Mr. B.S.V. Murthy: On the ground that the appellant did not pay the service tax on freight paid by them of Goods Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted of loading and unloading as well as transportation charges and therefore the demand was not correct. He submits that this was got verified by Range Superintendent by lower authority and Superintendent has given a clear report that the total amount spent towards loading/unloading and transportation charges was more than Rs.2.31 crores and the very fact that only service tax of Rs.2,36,519/- has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng as well as transportation charges. Appellants have not made any effort to segregate both and show what was the actual amount incurred towards transportation and what was the actual amount spent towards loading and unloading charges. Other than making a bald statement that neither the appellant availed service of the transporter nor the appellant paid amount to the transporter, no defence has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, if the appellants discharge service tax liability in full with interest and also penalty to the extent of 25% within 30 days from the date of receipt of this order, the liability towards penalty shall be limited to 25% of the service tax demanded. It is made clear that failure to deposit any of these three elements within 30 days would result in penalty equal to service tax payable. (Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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