2013 (7) TMI 506

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....HY AND DR. D.M. MISRA, JJ. For the Appellant: Mrs. Nisha Bineesh, Advocate For the Respondent: Mr. A. K. Nigam, Addl. Commissioner (AR) [Order Per: B.S.V. Murthy]. The appellants were paying service tax on storage and warehouse charges collected by them up to September 2006. Thereafter, they stopped paying service tax in view of the fact that there was litigation on that issue. 2....

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....unt collected, even if there is an understanding between the two parties, the same has to be deposited as per the provisions of Section of the 11D of the Central Excise Act, 1944, made applicable to service tax matters. 4. We have considered the submissions. Learned advocate fairly admitted that the amount of service charges collected in respect of wheat and peas was not given at the time of ad....

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....ed to deposit entire amount of service tax with interest after adjusting the amount already paid by them within eight weeks from today and report compliance to the original adjudicating authority who shall adjudicate the matter afresh after considering the submissions relating to exemption for storage of agricultural commodities. Needless to say that the appellant shall be given reasonable opportu....