TMI Blog2012 (2) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... re, they are not liable for service tax. Waiver granted. - ST/677/2010 - S/108/2012/CSTB/C-I - Dated:- 6-1-2012 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Mr M H Patil, Adv. For Respondent: Mr V K Singh, Additional Commissioner (AR) Per: Ashok Jindal: The appellant M/s Indian Oil Corporation Ltd., is seeking waiver of pre-deposit of Rs.10,55,03,909/- along with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, these services are liable to Service Tax under the category of Business Auxiliary Service'. A show cause notice was issued and service tax demands were confirmed by the impugned order along with interest and various penalties. Against the said order, the applicant are seeking waiver of pre-deposit at this stage. 3. Shri M.H.Patil, learned counsel for the applicant appeared and submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that when there is an agreement for sale and purchase of the product and element of service is absent no service tax can be charged on the services included in the value of the goods. He further drew our attention in their own case wherein the Commissioner of Central Excise (Appeals), Mangalore, in order-in-appeal no. 206/2007-CE passed on 29.11.2007 has taken the same view and the same has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n charges and additional handling charges are in the nature of services rendered by the applicant to their buyer. Therefore, service tax is leviable. 5. Heard both the sides. 6. After hearing both the sides and after perusing the records and various judicial pronouncements, we find that, in this case, there is an agreement for sale of the goods imported by the applicant on High Seas Sale basis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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