TMI Blog2018 (9) TMI 1656X X X X Extracts X X X X X X X X Extracts X X X X ..... s and rent recovered from the clients - Held that:- It is noted that right from the initial adjudication proceedings and even at this stage appellants have not been able to produce the necessary evidence in support of these claims. This being so, the demand confirmed by the original authority and upheld in the impugned order will sustain - demand upheld. Penalty u/s 78 - Held that:- The entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve Storage charges and Lab Conformation charges from their customers. It appeared to the department that the service tax liability is required to be paid in respect of these charges also. Accordingly, SCN dated 07.04.2007 was issued interalia, proposing demand of service tax of Rs,1,15,028/- in respect of Threading charges, ₹ 14,033 in respect of Lab confirmation charges, ₹ 1,03,097 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hearing, on behalf of the appellants, Ld. Advocate A. Sivaranjini put forth various submissions in respect of each of the charges as under - i) In respect of the demand under Lab charges the appellants are not contesting the same. ii) In respect of Threading charges, the same are nothing but cost of the film on which they have discharged VAT liability. However, they are not in a position t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered. 5.2 Ld. Advocate has contended that the threading charges are nothing but cost of the film and the VAT has been discharged on the same. So also in respect of Negative Storage charges, she avers that these relate to reimbursement of electricity charges and rent recovered from the clients. It is noted that right from the initial adjudication proceedings and even at this stage appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction and address of the respondent. The present jurisdiction and address of the respondent is as follows:- The Commissioner of GST Central Excise, Chennai South Commissionerate, MHU Complex, 692, Anna Salai, Nandanam, Chennai 600 035. Accordingly, the miscellaneous application is allowed and the jurisdiction and address of the respondent is changed from CST, Chennai to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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