2013 (9) TMI 427

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....pplicant is engaged in the manufacture of various excisable goods. It has been alleged that they have provided service to M/s. Bunge Agribusiness India Pvt. Ltd. (BAIPL) during the period from 01.04.2003 to 09.07.2004, as a Clearing and Forwarding Agent and no service tax was paid. It has also further been alleged that they have not paid service tax on GTA Service during the period 01.01.2005 to 3....

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....unt considered for payment. She also submits that in some cases benefit of exemption notification was not granted. 2.1 Regarding the demand of tax of Rs.31,48,749/- on Clearing and Forwarding Agent's Service, she drew the attention of the Bench to the relevant clauses of the agreement. She submits that it is apparent from the said agreement that they have not provided Clearing and Forwarding Ag....

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.... collected after allowing an abatement of 75%. 3.1 Regarding demand of tax on Clearing and Forwarding Agent's Service, the learned authorised representative drew the attention of the Bench to the various clauses of the agreement. It is contended that the applicant has rendered the Clearing and Forwarding Agent's Service, which includes receipt of goods, warehousing, display, storage and distrib....

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....ial Balance and ledger account is the unpaid liability towards the GTA Service. But, it is not supported by any evidence. The reconciliation statements annexed to the Chartered Accountant's certificate on various issues are unexplained. It is pertinent to note that the applicant did not produce any evidence to establish that said amount of tax was paid at any point of time from the date of audit t....