2014 (8) TMI 515

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.... in the facts and circumstances of the case, the Appellate Tribunal was justified in directing the Appellant to deposit Rs. 40,57,603/under Section 35F of the Act? (b) Whether the Appellate Tribunal was justified in holding that service tax was applicable on amounts collected over and above the freight amount in the nature of margin/ profit on freight, once the amount of freight is itself not liable to service tax? (c) Whether the Appellate Tribunal was justified in holding that the service tax is applicable on the services received from foreign service provider covered under Rule 3(ii) of the Import of Services Rules when the same were performed entirely outside India? (d) Whether in the facts and circumstances of the case the App....

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....bmits that if the clearing operation is separate from forwarding, then, the levy of tax should not be attracted. Reliance is placed on the judgment of the Punjab and Haryana High Court in the case of Commissioner of Central Excise, Panchkula v/s Kulcip Medicines (P) Limited reported in 2009 (14) S.T.R. 608 (P&H).  5. On the other hand, Mr.Jetly submits that the Tribunal has substantially relieved the Appellant from the condition of predeposit of service tax. The waiver was claimed of the adjudicated sum to the tune of Rs. 4,01,88,137/. Inviting our attention to paragraphs 8 and 9 of the order under challenge Mr.Jetly would submit that the Appeal does not raise any substantial question of law and it, therefore, deserves to be dismiss....