2015 (10) TMI 2216

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....ember (Technical), JJ. For the Petitioner : Shri R.G. Sheth, Advocate For the Respondent : Shri R.K. Das, Deputy Commissioner (AR) ORDER Per: M.V. Ravindran These appeals are directed against order in original number 08 - 09/SR (08-09) COMMR/RGD/09 - 10 dated 31 December 2009. As revenue and assessee are aggrieved by the said order, hence the appeals are disposed by a common order. ....

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....y conducting auction and discharge all the government dues and expenditure incurred for such auction. The balance amount is kept back with the appellant and is returned to the importer if he approaches the appellant. Till the importer claims the balance amount the amount is shown as income in the balance sheet. It is a case of the revenue that service tax liability arises on this amount. 4. The....

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....i in the case of Associated Container Terminals Ltd - 2008 (226) ELT 169 (Del.) has held that amount which is collected by the warehouse keeper would be first adjusted towards warehousing charges, as per this ratio, the amount that is in balance with the appellant is nothing but amount received for warehousing charges. 6. We do not agree with the proposition put forth by the DR as dispute in th....