TaxTMI 
TaxTMI 
2016 (7) TMI 1176
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt. Shri Anish Gupta, Asst. Commissioner (AR) for the respondent. ORDER The appellants are rendering steamer agents services and have obtained Service Tax registration. During the course of audit of their accounts, verification of P&L account, it emerged that the income from ocean freight is more than the ocean freight expenses. It appeared to the Department that service tax was not paid on oce....
X X X X Extracts X X X X
X X X X Extracts X X X X
....steamer agent service and Business Support Services; * Rs. 1,02,30,699/-as service tax payable on the amounts received by appellant as reimbursable amounts; * Rs.28,62,483/- being irregularly availed CENVAT credit; and e. Rs. 9,02,346/- being service tax payable on the amounts received under other account in the P&L account. The adjudicating authority also appropriated Rs. 10,00,000/already d....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of Rs. 28,62,483/ relating supply of services to units in SEZ is also covered by retrospective provision in Finance Act, 2012 as also in a number of Tribunal orders. Learned AR Shri Anish Gupta vehemently opposed the stay application and pointed out that the major chunk of the demand relating to reimbursement of expenses has been covered by the decision of Larger Bench of the Tribunal in the case....