2015 (11) TMI 781

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....pondent : Shri A Roy, Supdt. (AR) ORDER Per H K Thakur The stay petition has been filed against Order-in-Original No.67/S.Tax/Commr./2012 dated 09.11.2012 issued on 26.12.2012. Under this Order-in-Original dated 09.11.2012, the adjudicating authority has confirmed a demand of Rs. 1,28,82,058/- along with interest and also imposed a penalty of Rs. 1,30,00,000/- upon the Applicant under Sec....

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....er Lawrie & Co. Ltd. Vs. Commissioner of Central Excise reported in 2014 (35) STR 800 (T) and M/s Jai Jawan Coal Carriers Pvt. Ltd. Vs. Commr. of Service Tax reported in 2015 (37) STR 509 (T). He argued that the separate charges for cargo handling and transportation are shown in the agreement entered by the Applicant with M/s Tata Steel Ltd.. The ld.Advocate made the Bench go through Para 6 of the....

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...., it has been held that when cargo handling charges and transportation charges are shown separately in the bills raised, then service tax liability is required to be discharged only on cargo handling services and that question of leviability of service tax on the entire amount is un-sustainable. Similarly, in case of M/s Jai Jawan Coal Carriers Pvt. Ltd. (supra), it has been held by CESTAT, New De....