TMI Blog2008 (7) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the terms and conditions of the agreement entered by the applicant with the service recipient, which is a composite contract, it is not a fit case for total waiver of demand of Service Tax - ST/294/2008 - ST/259/2008-(PB), - Dated:- 7-7-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri K.K. Anand, Advocate, for the Appellant. Shri R.C. Sankhla, DR, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on charges which are paid by the applicant on behalf of the transporters, the applicant is also taking credit. 3. The contention is that as the applicant is not provider of Service of loading and unloading of transportation, therefore, they are not liable to pay Service Tax, therefore, demand is not sustainable. Applicant also submitted that amount of approximately Rs. 9 lakhs is already paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he terms and conditions of the agreement entered by the applicant with the service recipient, which is a composite contract hence, it is not a fit case for total waiver of demand of Service Tax. The applicants are directed to deposit an amount of Rs. Ten lakhs in addition to the amount already deposited. Matter to come up for reporting compliance on 15-9-2008. (Dictated and pronounced in open Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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