Customs, Excise and Gold Tribunal - Bangalore
Lee And Muir Head Pvt. Ltd. vs Commissioner Of Service Tax on 30 November, 2007
Equivalent citations: 2008[10]S.T.R.411
ORDER S.L. Peeran, Member (J)
1. The appellants are required to pre-deposit Rs. 3037465/- besides penalties. There are various amounts confirmed under four heads. They are:
(a) "Custom House Agent Services": amount confirmed is Rs. 11,47,647/-. The learned Counsel submits that the issue is covered by this bench's Final Order No. 1205/2007 dated 25-10-2007 rendered in the case of M/s Bax Global India Ltd. v. CST, Bangalore 2008 (9) S.T.R. 412 (Tribunal).
(b) "Storage & Warehousing Services": Amount confirmed is Rs. 5,89,439/-. The demand is for the period prior to 16-8-2002. It is their submission that the taxable services has come subsequent to this period. Hence, this amount cannot be confirmed.
(c) "Cargo Handling Services": The amount confirmed is Rs. 1,58,742/-. The appellant's contention is that they are doing transportation services, which are not covered under this heading.
(d) "Business Auxiliary Services": The amount confirmed is Rs. 1,41,642/-. They have received commission amounts, which are exempted under the Notification No. 13/2003 dated 26-2-2003.
2. The learned SDR submits that the appellant's contentions are required to be seen at the final stage. Prima facie, the findings recorded by the Commissioner on all these grounds are applicable and as there is no plea on financial hardship, they should pre-deposit the amounts. She submits that the judgment cited is also distinguishable.
3. On a careful consideration, we find that prima facie, the cited judgment would apply to 'Custom House Agent Services', thereby an amount of Rs. 11,47,647/- is not sustainable. With regard to the other three amounts, the appellants have taken tenable grounds inasmuch as that in respect of 'Storage & Warehousing Services', demands have been raised for a period prior to 16-8-2002. Prima facie, they have a strong case. With regard to the other two items, the matter is required to be seen at the final stage. Since majority of the amounts are not payable and the case appears to be in assessees' favour, we are inclined to allow the stay application and stay the recovery.
4. As the issue is prima facie covered by the cited judgments, the appeal will be heard out of turn on 19th December, 2007. Stay application allowed.
(Pronounced and dictated in open Court)