9911796707
TMI Blog2010 (6) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... this application, the appellant seeks waiver of pre-deposit and stay of recovery in respect of an amount of Rs. 12,65,105 demanded towards service tax and education cess for the period, April 2001 to March 2006. On a perusal of the records, we note that a major part of this demand (Rs. 11,79,558) is on account of inclusion of what is called 'facility charges' in the taxable value of 'clearing and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med prima facie case against this demand on merits and on limitation. It is submitted that the differential value determined by the Commissioner @ Rs. 78 per ton of cement transported in the aforesaid manner was an amount recovered from the customer as a one-time payment for the facility of allowing their silos to be used by the customer for storing and packing of their product. It is submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard the learned JDR also, who has referred to paras 4.3, 4.7 and 5.1 of the Commissioner's order. It is submitted that the demand of service tax proposed in the show-cause notice in respect of 'facility charges' was dropped by the Commissioner. According to the learned JDR, the aforesaid demand was on 'handling charges'. 2. We have had enough of confusion upon a perusal of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k of the C & F agent starts and that this would fall within the scope of clearing and forwarding agent's services and any amount recovered in relation to the same is subject to service tax. The quantification of tax corresponding to these findings can be had in para 4.7 of the Commissioner's order for the year 2001-02. But the corresponding allegations in the show-cause notice indicate tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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