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TMI Blog2011 (4) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The Applicant filed this Application for waiver of pre-deposit of the amount of Service Tax of Rs. 1,07,41,754.00 and penalties. 3. The demand is for the period from September, 1999 to March, 2004 on the ground that the Applicant is providing clearing and forwarding service. 4. Contention of the Applicant is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... patch orders from the principal; (d) Arranging dispatch of goods as per the directions of the principal engaging transport on his own or through the authorized transporters of the principal; (e) Maintaining records of the receipt and dispatch of goods and the stock available at the warehouse. (f) Preparing invoices on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;In reply, contention of the Applicant is that in the case of Coal Handlers Pvt. Ltd. (supra), the Tribunal relied upon the earlier decision of the Tribunal in the case of Prabhat Zarda Factory (India) Ltd. v. Commissioner reported in 2002 (145) E.L.T. 222 (Tribunal) = 2006 (2) S.T.R. 584 (Tribunal), and the decision of the Tribunal in the case of Prabhat Zarda Factory (supra) is overruled by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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