2014 (12) TMI 1006

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....r. G. Shivadas, Adv For the Respondent : Mr. S. Teli, A.R. ORDER Per : B.S.V.MURTHY The appellants had opted for the scheme of Liberalized Wagon Investment Scheme offered by railways and as a result of exercising such option, the appellants got 15% discount in transportation charges charged by railways. Treating this 15% discount as consideration which was received in the form of conce....

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....received consideration in the form of freight concession in lieu of providing the service of supply of wagons for use. The Commissioner relied upon the decision in the case of MSPL Ltd. Vs. CCE Belgaum [2012 (25) S.T.R. 90 (Tri-Bang)). Extended period has been invoked for confirming the demand on the ground that the appellants had suppressed their activity and did not comply with the procedures. ....

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....ationship of the service receiver and the provider between the railways and the appellant in this case. The concession given by the railways is only a discount and there is no supply of wagons by the appellants to the Indian Railways. 4. Heard the learned A.R. also who submits that the investments on the wagons have been made by the appellants and wagons have been handed over to railways for tr....