2014 (3) TMI 141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ravindran; This stay petition is filed for the waiver of the pre-deposit of the following amounts: Service Tax Penalty Interest Rs.13,73,689/-   1. Rs.200/- (u/s 76 of the Finance Act, 1994) 2. Rs.13,73,689/- (u/s 78 of the Finance Act, 1994) 3. Rs.200/- (u/s 77 of the Act with Rule 4 of the Rules) As applicable   2. The above said amounts have been ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red the amount deposited by the appellant in respect of GTA services. It is his submission that if the service tax liability paid on the very same activity under the category of transportation charges by them as well as by the client and if the reconciliation is done, the demand of the service tax liability will come down to Rs.7,80,250/-. In support of such proposition, he produces a reconciliati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... needs to be gone into detail as both sides are disputing the issue on the basis of contracts entered by the appellant with their clients. On perusal of the orders of the lower authorities, we find that the contract talks about transportation of goods as well as loading and unloading of the goods either at the stock yard or at the godowns. Since the entire issue needs to be appreciated from the ev....