2014 (5) TMI 464

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent : Shri Anirudha Roy, Supdt.(A.R.) JUDGMENT Per Dr. D.M. Misra. 1. This is an Application seeking waiver of pre-deposit of Service Tax of Rs.1.74 Crores and penalty of Rs.2.00 Crores imposed under Section 78 and penalty of Rs.5,000/- under Section 77 of the Finance Act, 1994. 2. Dr. Samir Chakraborty, Ld.Sr.Advocate for the Applicant submits that during the relevant period i.e. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ltd. vs. CCE, Patna  2007 (8) S.T.R. 527 (Tri.-Kolkata) and Precot Mills Ltd. vs. Commissioner of Central Excise, Tirupati  2006 (2) S.T.R. 495 (Tri.-Bang.). 3. Per contra, the Ld. A.R. for the Revenue submits that the Applicant M/s.Tata Steel Ltd.(Growth Shop) has been providing such services, on the basis of tenders floated by M/s.Dastur & Co., appointed by M/s.Tata Steel Ltd.(Steel ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d.Advocate is not applicable. 4. In his rejoinder Dr.Samir Chakraborty, Ld.Sr.Advocate has categorically submitted that M/s.Tata Steel Ltd.(Growth Shop) is an unit of the M/s.Tata Steel Ltd. (Steel Division) and a trial balance is prepared for measurement of its performance. It is his submission that all income tax compliance has been made from their Head Office at Mumbai, for all the units, spre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvice Tax. Prima facie, we find that M/s.Tata Steel Ltd.(Growth Shop) has been appointed to provide services by floating tenders by M/s.Tata Steel Ltd. through M/s.M.N.Dastur & Co.. From the argument of the Ld.Advocate, we find that M/s.Dastur & Co. has only been appointed for the purpose of inviting tenders and selection of bidders. Also, from the submission of the Ld.Advocate we find that M/s.Ta....