2013 (10) TMI 1115

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..... (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of pre-deposit of service tax of Rs.19,13,727/- and penalty of equal amount imposed under Section 78 and penalties under other provisions of Finance Act, 1994. 2. At the outset, the ld. Advocate for the applicant has submitted that the applicants are engaged in providing services as clearing and forwarding agents during the .....

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..... -Del.), wherein stay has been granted un-conditionally while referring the matter to the Larger Bench. The ld. Consultant has further submitted that the applicants are facing acute financial crisis as their factory was closed. 3. Per contra, the ld. A.R. appearing for the Revenue has submitted that the ld. Commissioner (Appeals) after taking into consideration the agreement between the applicant .....

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..... hile disposing the stay application, the Tribunal directed the applicant to deposit the service tax. 4. Heard both sides and perused the records. We find that the issue involved in the present case relates to inclusion or otherwise of re-imbursable expenses claimed to be towards godown rent and loading and un-loading charges, in the gross taxable value received by the applicant, while discharging .....

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