9911796707
TMI Blog2009 (12) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. - Heard the learned Departmental Representative (JDR). The Applicants vide letter dated 30-11-2009 made a request to decide the Application on merits. 2. In this case the demand of Service tax of Rs. 81,830/- (Rupees Eighty One Thousand Eight Hundred and Thirty only) was confirmed and penalties are imposed. The demand was confirmed after observing the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention is that one of the conditions is that freight should be part of price and in the present case there is a specific finding that the Applicant does not fulfill this condition of the Circular which was subject matter of the decision of Punjab & Haryana High Court in the case of Gujarat Ambuja Cements (supra). 5. Applicants have also taken a plea of limitation. The contention is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) is not applicable on the facts of the present case. Limitation is mixed question of law and facts which will be gone into at the time of regular hearing. No financial hardship is pleaded in the Stay Application. In these circumstances I find it is not a fit case for waiver of pre-deposit of Service tax. Applicants are directed to deposit an amount of Service tax i.e. Rs. 81,830.00 (Rupees Eigh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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