TMI Blog2016 (7) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... amount paid to the shipping lines. - It was also appeared to the Department that services provided by the appellant to SEZ units were also liable for service tax liability. Held that:- the predominant part of the demand viz. that relating to service tax held as payable on the reimbursable amounts, being covered by the cases referred to by the learned advocate for the appellant. We also find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnical) Shri G. Prabhakar Sastry and Ms. A.S.K. Swetha, Advocates for the appellant. Shri Anish Gupta, Asst. Commissioner (AR) for the respondent. ORDER The appellants are rendering steamer agents services and have obtained Service Tax registration. During the course of audit of their accounts, verification of P L account, it emerged that the income from ocean freight is more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the shipping lines; Rs.3,26,932/- as service tax short paid on the amounts received against steamer agent service and Business Support Services; ₹ 1,02,30,699/-as service tax payable on the amounts received by appellant as reimbursable amounts; Rs.28,62,483/- being irregularly availed CENVAT credit; and e. ₹ 9,02,346/- being service tax payable on the amounts received und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goa Vs. Machado Sons Agents a Stevedors [2016(5) TMI 374 - CESTAT Mumbai]. Learned- counsel also submitted that the demand of ₹ 28,62,483/ relating supply of services to units in SEZ is also covered by retrospective provision in Finance Act, 2012 as also in a number of Tribunal orders. Learned AR Shri Anish Gupta vehemently opposed the stay application and pointed out that the major chunk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants have already deposited ₹ 10 lakhs during investigation. In the circumstances, we find that balance of convenience lies in favour of the appellants in the matter of stay and we, therefore, order full waiver of pre-deposit beyond the ₹ 10 lakhs already deposited by them. There will be stay of recovery in the matter pending disposal of the case. 5. Learned AR reque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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