TMI Blog2008 (6) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... was not required to pay the service tax it paid under ‘cargo handling service’ - appellants had paid the tax due before issue of SCN - prima facie no penalty needs to be imposed – stay granted - S/44/2008 - 507/2008 - Dated:- 20-6-2008 - Shri P. Karthikeyan, Member (T) Shri J. Shankar Raman, Advocate, for the Appellant. Shri N.J. Kumaresh, SDR, for the Respondent. [Order] - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge service tax for the activity undertaken by it and stopped reimbursing service tax paid by the appellant. A Show Cause Notice was issued in the year 2006 proposing to demand the service tax not paid during the material period. The appellants had paid the tax due before the issue of show cause notice. They also paid the interest thereon subsequent to the issue of show cause notice. After due proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal in the case of Ms. Jagdeep Singh Saluja v. CCE reported in 2008-TIOL-282-CESTAT-DEL, wherein it was held that a proprietorship concern engaged in handling and transporting fertilizer of various fertilizer companies was not required to pay service tax in view of the Board's Circular date 1-8-2002 (supra). In the said case also, the appellant therein had paid the service tax due befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. As per the Tribunal's order cited by the ld. Counsel and the Board's Circular relied on by the Tribunal, the appellant was not required to pay the service tax it paid under 'cargo handling service'. Therefore, prima facie no penalty needs to be imposed on the appellants under the Finance Act '94. The original authority had waived the penalty taking into consideration various factors including p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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