2014 (8) TMI 344

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..... ndent : Shri S K Mall, AR PER : M V Ravindran This stay petition is filed for the waiver of pre deposit of an amount confirmed as service tax liability, interest thereof and equivalent amount of penalties imposed. 2. On perusal of the records, we find that the adjudicating authority has held that appellant is providing Business Auxiliary Services and also Cargo Handling Services, accordingly th .....

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..... same and sale of the same through undertaking of the Government of India. It is his submission that the said activity cannot be considered as Cargo Handling Services or Business Auxiliary Services as it is an activity by the appellant himself who considers himself as an importer by filing bills of Entry. It is his submission that adjudicating authority has also recorded that appellant has suppress .....

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..... more than one reasons. Firstly, we find that the appellant has filed Bills of Entry and discharged appropriate assessed customs duty as importer. Secondly, it is also undisputed that appellant has bagged the said fertilizer in bags as per the directions of the Govt. of India as Urea is controlled item. Thirdly, it is also brought to our knowledge that in the said import, there is sale of Urea fro .....

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