2014 (8) TMI 193

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..... Pathak, DR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs. 1,46,26,474/- confirmed against the applicant-appellant for the period 2006-07 to 2009-10 and equal amount of penalty imposed in terms of provisions of Finance Act, 1994. 2. After hearing both the sides for considerable period of time, we find that th....

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....ips, cakes, biscuits etc. to the passengers travelling by mail/express trains. Such items are being provided to the passenger against cash recovered from them. The appellant issues separate bills in the name of appellant's Manager on trains to realise the value of goods sold by him. Revenue entertained a view that such sale of readymade items to the passengers on MRP printed on the same is req....

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....ve been 2,87,69,107 but they had paid tax of Rs. 1,41,42,633 only and therefore the balance tax is demanded amounting to Rs. 1,46,26,474/- . 5. The Counsel for appellant submits that the differential amount is mainly on account of tax demanded on sale of items like potato chips, biscuits, cakes etc. sold by them to the passengers as a licensee authorized by IRCTC to sell such items on board ....

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....al in the value of services which principle is not followed. So he submits that the demand is rightly confirmed. 7. We have considered arguments on both sides. The argument of the appellants that they are selling items like potato chips, cakes, biscuits etc. in the trains at MRP price of the goods is not rebutted by Revenue. It is a matter of common knowledge that in trains there is service ....