2014 (4) TMI 361

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....kraborty, Advocate For the Respondent : Sri Anirudha Roy, Supdt. (A.R.) JUDGEMENT Per DR. D.M. MISRA; This application seeking waiver of pre-deposit of Service Tax of Rs.50,16,133/- and penalty of Rs.1,04,19,666/- under provisions of Finance Act, 1994. 2. The Ld. Advocate Shri Avhik Kr. Das alongwith Ms. Rumi Chakraborty, Advocate, for the applicant, submitted that the present deman....

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....ing and designing charges' prior to 6/1/2007 the value of drawing and designing charges approx. Rs.1.00 Crore were also wrongly included in the total taxable value, while computing the demand. The Ld. Advocate further submits that there were trading activities of the goods involving an amount of Rs.6.00 Lakhs which had also been wrongly included in the gross taxable value while computing the deman....

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....r the head of 'brokerage and commission income' in the balance sheet, before the adjudicating commissioner. 3.1. Ld. A.R. also submits that regarding the claim of non-receipt of the amount of Rs.80.00 Lakhs the Commissioner has recorded a categorical finding at page 113 of the appeal paper book. The Ld. A.R. however, fairly accepts that levy of Service Tax on the drawing and designing charges h....

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.... taxable value of Rs.80.00 Lakhs in the impugned order. Prima facie, we do not find any contradictory evidence placed by applicants before us. However, at this stage, the claim of the applicant on exclusion of value of services relating to drawing and designing charges received before 1/6/2007 and service tax levied on such services after that date carries some weight. Also, we take note of the fa....