TaxTMI 
TaxTMI 
TaxTMI 
2011 (8) TMI 586
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.... under sections 76 and 77 of the Finance Act, 1994 (for short, "the Act") by the Commissioner of Customs, Central Excise and Service Tax (Adjudicating Authority)-third respondent herein, by order dated December 21, 2009. Aggrieved by the same the petitioner preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal-second respondent in ST/731 and 1798/10 with an application for waiver of pre-deposit. The Appellate Tribunal by the impugned order dated April 6, 2011 held that the petitioner has not made a strong case for complete waiver of dues and on condition of paying an amount of Rs. 10,00,00,000 within a period of six weeks from the date of order, the pre-deposit will be waived and granted stay for the balance dues....
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....tioner preferred appeals before the Appellate Tribunal in ST 731/2010 and 1798/2010 along with separate applications for waiver of pre-deposit. In similar matters, the Tribunal granted total waiver of pre-deposit in Gulf Oil Corporation Ltd. v. Commissioner of Central Excise, Hyderabad [2010] 20 STR 830 (Tri-Bang) and in case of PLR Projects Limited in Stay Order No. 538 of 2010, dated July 5, 2010. In both the cases the Tribunal held that the supply of materials by the client does not amount to consideration but discriminated the petitioner for waiving the interest which is contrary to the statutory provisions, as the free supplies by the service receiver are not part of the consideration charged under section 67 of the Finance Act read wi....
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....al of duty demanded or penalty levied. When a right of appeal is creature of statute, the lower appellate court exercised the discretion and stayed the execution of the order impugned under appeal subject to deposit of amounts waiving of pre-deposit. Deposit of certain amount cannot be given rise to any question of law. By referring to the judgments of this court in Commissioner of Central Excise, Guntur v. Sri Chaitanya Educational Committee [2011] 38 VST 292 (AP); [2011] 22 STR 135 (AP) he contends that interest of the Revenue has to be safeguarded, wherein this court set aside the order of the Tribunal maintaining said dispensation of pre-deposit by imposing conditions. The petitioner admitted in para 5 of the affidavit that the ....
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.... in fact, recipient supplied the said goods for rendering services by the writ petitioner. In Shilpa Colour Lab v. Commissioner of Central Excise, Calicut [2007] 8 VST 554 (CESTAT-B'lore) ; [2007] 5 STR 423 (Tri.-Bang), the issue which fell for consideration before the Tribunal was the correct valuation of the services rendered by Shilpa Colour Lab for the purpose of discharge of service tax. According to the appellant, the value of the materials, consumables, etc., used for providing the photography services should be deducted from the gross receipt in order to arrive at the correct value of services for the purpose of calculating service tax. Whereas it is the case of the Revenue that such a deduction is not available as there....
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....e value. The cost of the goods and materials was borne by the service recipient/The case of the petitioner before the Appellate Tribunal was as per the notification 12/2003-ST, dated June 20, 2003 consumables supplied at free of cost by the recipient of the service is not consideration received by it indudible in the taxable value and free supply of these materials did not entail any benefit to the assessee and therefore, the same do not constitute consideration indudible in the taxable value. In Burn Standard Company Ltd. v. Union of India AIR 1991 SC 1784 ; [1991] 3 SCC 467 the assessee was called upon to show cause as to why the excise duty be not computed and charged on the value of the completed wagon including that of the "fre....
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....he contractor to select explosive supplier from vendor base of SCCL. The contractor shall make agreement with explosive supplier and accordingly SCCL releases the order on that firm for supply of explosives to the project. Whereas the service provider-SCCL limited the prices of explosives and accessories, on landed cost basis, to the prevailing SCCL order prices for OBR by SCCL at RG.OC III Project, from time to time and applicable rates of excise duty, educational cess and VAT, etc., or as per invoice price, whichever is less. Any other charges like handling and transportation charges, etc., shall be to the account of service provider. The SCCL undertook to pay for the quantity jointly certified by the contractor and SCCL authorities and t....