2013 (12) TMI 969

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....drasekharan The appeal and stay application are directed against No. order-in-appeal NO. P-I/MMD/200/2012 dated 11/10/2012 passed by the Commissioner of Central Excise (Appeals), Pune. 2. The appellant, M/s. K-Air Speciality Gases Pvt. Ltd., Pune, imported helium gas. The gas is supplied in reusable and returnable containers and have to be returned to the supplier. However, during the period the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....notices were adjudicated vide common order dated 10/01/2012 wherein the service tax demand was confirmed along with interest thereon and also imposing penalties. The appellant preferred an appeal before the lower appellate authority, who vide impugned order dismissed their appeal. Hence, the appellant is before us. 3. The Ld. Consultant for the appellant submits the following. In the present case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... therefore duty and service tax cannot be charged on the same activity separately and therefore, he prays for grant of stay. 4. The Ld. Additional Commissioner (AR) appearing for the Revenue on the other hand reiterates the findings of the lower appellate authority and submits that as per DO letter dated 01/03/2008 from the Joint Secretary (TRU, it has been clarified that transaction of allowing ....