2014 (2) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri Abhisek Anand, all advocates For the Respondent: Shri A. K. Biswas, Supdt. (A.R.) ORDER Per Dr. D. M. Misra: This is an application for waiver of pre-deposit of service tax of Rs.6.60 Crores, penalty of equal amount imposed under Section 78 and penalties under other provisions of Finance Act, 1994. 2. At the outset, the ld. Advocate for the applicant, has submitted that the appli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... service tax on storage and warehouse charges, but, vehemently argued that the applicants did not render the services of GTA, as alleged. He has referred to Rule 2 (d)(v) of Service Tax Rules, 1994 as was in force at the relevant time. It is his submission that according to Clause (v) of the said Rule the person who is liable to pay freight for availing GTA services, whether consignee or consignor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....He has submitted that the applicants being consigner are required to discharge service tax as initially they have paid the freight charges and later the charges were collected from the customers. 4. Heard both sides and perused the records. Prima-facie, we find that undisputedly, the applicants had rendered the services of storage and warehouses of the food grains. Accordingly, the service tax ....