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TMI Blog2017 (12) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Recovery of service tax of Rs. 7,95,640/ for the period 2009-2010 and & 20.10.2011 for Amt. Rs. 5,75,276/- for the period 2010-2011 respectively, on freight surplus/ ocean freight difference. - All 3 (three) Show Cause Noticesinvolved amount of Rs. 3.01 Crores approximately pertaining to excess or mark up on ocean freight. iii) Service Tax on brokerage (Service Tax amount Rs. 33.26 Lakhs approx.) iv) Sundry Balance written off (Rs.4.32 Lakhs approx.) v) Agency income collected from M/s Hanjin Shipping Company (Rs.4.35 Lakhs approx.) vi) Wrong availment/ utilization of Cenvat credit (Rs.12.35 Lakhs approx.) vii) Difference in reconciliation of income shown in Balance Sheet and Service Tax Returns (Rs.2.69 Cr. approx.)" 2. Inviti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not ipso facto give rise to taxation without ascertaining taxability thereof. 5. Explaining on agency income collected, Revenue has gone into character thereof to impose tax of Rs. 4.35 lakhs on this count. Nature of the receipt of the appellant on such count not being examined, adjudication suffers from legal infirmity. 6. On the allegation of wrong availment of cenvat credit, appellant's grievance is that, credit was denied for no good reason stated. 7. On difference in reconciliation of income appearing in balance sheet and service tax return, there was a demand of Rs. 2.69 crores baselessly. It does not give rise to taxability. The tax liability arises in the event of provision of taxable services and such incidence of tax has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f taxable service, that shall be taken into account to determine the liability. (4) No taxation shall be made in respect of the transactions not amounting to taxable service provided. (5) The balance written off in the balance sheet should not prima facie be opined to be the receipts from taxable service provided. Appellant's submission on this count should be thoroughly examined. (6) The character of agency income and mark up on ocean freight collected to be examined threadbare. Similarly character of brokerage shall be examined thoroughly. (7) The element of cenvat credit claim is to be examined on the basis of law. (8) Reason being heartbeat of justice, the order of learned adjudicating authority should state reason of his decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t leading judgments should be mentioned and the evolution that has taken place ever since the same were pronounced and thereafter, latest judgment, in which all previous judgments have been considered, should be mentioned. While writing judgment, psychology of the reader has also to be borne in mind, for the perception on that score is imperative. (e) Language should not be rhetoric and should not reflect a contrived effort on the part of the author. (f) After arguments are concluded, an endeavour should be made to pronounce the judgment at the earliest and in any case not beyond a period of three months. Keeping it pending for long time, sends a wrong signal to the litigants and the society. (g) It should be avoided to give instances, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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