TMI Blog2016 (10) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Appeal No. ST/87/2012-Mum - Final Order No. A/86975/2016-WZB/STB - Dated:- 6-4-2016 - Ramesh Nair, Member (Judicial) And C.J. Mathew, Member (Technical). Shri R.K. Das, Deputy Commissioner (A.R.) for the Appellant. Shri L. Badrinarayan, Advocate for the Respondent. ORDER Per : Ramesh Nair The appeal is directed against the Order-in-Original No. 18/ST-II/WLH/2011 dt. 29.11.2011 passed by the Commissioner of Service Tax, Mumbai-II, whereby the Ld. Commissioner confirmed a part of the demand raised in the show cause notice and also demanded interest and imposed penalties corresponding to the demand confirmed. 2. The issue involved in the case is, that the appellant is a proprietorship concern of Proprietor Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 on reimbursement is not leviable. The Ld. Commissioner confirmed the demand on reimbursement only for the period after 18.4.2006. Aggrieved by the portion of the impugned order by which the demand was dropped, the Revenue filed this appeal. 3. Shri R.K. Das, Ld. Deputy Commissioner (A.R.) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that all the service charges recovered by the appellant towards various services, however the main services provided by the respondent is of C F Agent service therefore all the other services such as transportation charges, loading and unloading charges, thappi charges are incidental to C F Agent service, therefore the value of the services should be part and parcel of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appellate Tribunal (Procedure) Rules, 1982 which reads as under: Rule 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal representative of the appellant or applicant or respondent, as the case may be : Provided that every such application shall be made within a period of sixty days of the occurrence of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
