Custom, Excise & Service Tax Tribunal
M/S. Givaudan (India) Pvt. Ltd vs Cce&St(Ltu), Bangalore on 18 September, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT BANGALORE Court I(DB) Date of hearing & decision:18/09/2013 Application No.ST/Stay/27601/2013 Appeal No.ST/27292/2013 (Arising out of Order-in-Appeal No.106/2013 dt. 01/05/2013 passed by CCE&ST(LTU), Bangalore) M/s. Givaudan (India) Pvt. Ltd. .Appellant/applicant Vs. CCE&ST(LTU), Bangalore .Respondent
Appearance:
Mr. V. Raghuram, Advocate for the appellant/applicant. Mr. Ganesh Haavanur, Addl. Commissioner(AR) for the respondent.
Coram:
Honble Mr.D.N. Panda, Member(Judicial) Honble Mr.B.S.V. Murthy, Member(Technical) Final Order No.26598/2013 Order per: D.N. Panda Learned counsel relying on the page 157 of the appeal folder and most particularly para 6 of the work order submits that commission was paid to the appellant basing on the net amount of the invoice value which proves that the appellant has acted as a commission agent and immune from service tax in terms of Notification No.13/2003. He also submitted that learned Commissioner(Appeals) did not consider such aspect but simply agreed with the adjudication finding.
2. Revenue supports the adjudication.
3. Appeal was rejected in this case since the appellant did not comply with the stay order passed by the learned Commissioner(Appeals) available at page 134 of the appeal folder.
4. Para 4 of the work order at page 157 indicates that the balance of convenience is in favour of the Revenue. Making an overall assessment of the entire situation, appellant is directed to deposit Rs.10 lakhs (Rupees ten lakh only) within six weeks from today and produce the challan before the learned Commissioner(Appeals) within a week to hear the appeal on merits. If the challan showing deposit of the above directed amount is produced, learned authority shall fix an appropriate date of hearing and considering entire fact, evidence and law that may be placed by the appellant, shall dispose the appeal granting fair opportunity of hearing.
5. In the result, stay application is disposed of and appeal is remanded to the learned Commissioner(Appeals) in the above terms.
(Pronounced & dictated in open Court)
(B.S.V. MURTHY) ( D.N. PANDA )
MEMBER(TECHNICAL) MEMBER(JUDICIAL)
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