2013 (6) TMI 292

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..... filed against two different appeals are being considered in this proceeding. Both these orders arise from the same impugned order but relate to demands for different periods. 2. The applicant is a freight forwarder and is engaged in providing various services like (i) Cargo Handling Service, (ii) Storage and Warehousing Service, (iii) Business Auxiliary Service, (iv) Business Support Service and .....

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..... .7,10,36,811/- relates to amount shown as freight. In the case of appeal no. 628/2010, an amount of Rs.1,56,86,775/ - relates to freight. He points out that transportation of goods by sea has never been made taxable. This activity is not undertaken in India. They never had vessels to do such transportation and they were not providing such transportation. The shipping lines were providing such tran .....

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..... d in 2010 (17) S.T.R 266 (Tri.-Bang.). Based on these precedent decisions, he prays that in respect of this issue in these appeals pre-deposit should be waived. 4. The first appeal, i.e., Appeal No.417/2010, also involves the demand of Rs.53,92,244/- in the matter of services rendered to SEZ units. The appellants have been claiming exemption under Notification No.4/2004-ST, dated 31.03.2004. He s .....

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..... SEZ, the Ld. AR submits that the exemption is available only to services consumed in SEZ. The impugned services were provided outside the SEZ at places like port. Activities like cargo handling, transportation to and from port etc., are being presented as services consumed in the SEZ. His argument is that the impugned services were consumed outside SEZ and in such situation the exemption is not av .....

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..... ate to call for a pre-deposit of Rs.25 lakhs on this issue. The applicant is directed to deposit the amount of Rs.25 lakhs (Rupees Twenty Five Lakhs only) within a period of six weeks from today and report compliance on 13.03.2013. Subject to such pre-deposit there shall be waiver of balance dues for admission of appeal and stay on collection of such dues during the pendency of the appeal.
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