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M/s. Mohan Enterprises Versus CCE, Visakhapatnam-II

2016 (11) TMI 1111 - CESTAT HYDERABAD

Classification of services - storage and warehousing services, supply of manpower, Rent-a cab Services - classifiable under Cargo Handling Services or GTA services - Held that: - At this preliminary stage, we do not think that the appellant has made out a prima facie case for full waiver of pre-deposit. We therefore direct the appellant to deposit 25% of the tax demand which in our view would suffice the pre-deposit envisaged under section 35F for considering the stay application. The appellant .....

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agraj Naik, Deputy Commissioner(AR) for the respondent. [Order per: Sulekha Beevi, C.S.] The above application for stay is filed by appellant. 2.1 The brief facts of the case are that the appellants are registered with the Service tax department for providing 1) Cargo handling services 2) storage and Warehousing service 3) maintains and Repair services 4) Rent-a cab services 5) Renting of Immovable property and 6) G TA. The assessee is paying service tax and filing ST-3 returns regularly. On scr .....

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services to their clients M/s Gujarat State Petroleum Corporation Ltd & M/s Ml Oversees for the period from October 2006 to September 2011 and are liable for payment of service tax @ 12% & 10% as applicable on the taxable service value as per section 66 of the Finance Act, 1944. However, it appears that the appellants are mis-classifying the said services under GTA Service with an intention to take unfair advantage of notification No. 32/2004-ST dated 03.12.2004 thereby to claim exemptio .....

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ct 1944 along with interest under Section 75 and proposing imposition of penalties under section 76,77(2)&78 of the Finance act, 1944. 2.3. The adjudicating authority vide OIO 28.09.2012 (i) Confirmed the demand of ₹ 20,451779/- under Cargo Handling Services during the period from 01.10.2006 to 30.09.2011 under proviso to Section 73(1) of the Finance Act 1944. (ii) Confirmed the demand of interest payable by the assesses on the service tax demanded herein above under section 75 of the .....

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