2009 (3) TMI 518

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....paid the Service Tax liabilities in full for the period 1999- 2000 to 2002-03. A show cause notice was issued demanding the differential service tax of Rs. 19,10,491/ - along with interest and with penal provisions. The adjudicating authority vide his order confirmed the differential Service Tax of Rs. 1,21,143/- along with interest and imposed a penalty of Rs. 100/- per day for every day of default under Section 75. Aggrieved by the order of the adjudicating authority, the appellants preferred an appeal to the ld. Commissioner (Appeals). Ld. Commissioner (Appeals) after considering the oral and written submissions made by the appellant before him, upheld the order-in-original. Hence this appeal. 2. Ld. Counsel appearing for the appellant....

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.... his customers, for the export charges paid to the port authorities. The specimen invoice produced by the Counsel indicate the charges as under:-   6. It can be seen from the above reproduced invoice, appellant is charging his client export dues at the rate of Rs. 55 per MT and it is also indicated in the invoice clearly that Service Tax of 5% is already collected by port authorities on such amount. This would indicate that the appellant had been paying the export dues and Service Tax on such export dues, and collecting the amount as reimbursable expenses. There is no dispute that die second part, of the invoice regarding the charges invoice by the appellant to their clients as regards the handling of the granite blocks at Rs. 90/- p....