2016 (7) TMI 1176

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..... Swetha, Advocates for the appellant. 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 Depart....

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....32/- as service tax short paid on the amounts received against 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 t....

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....vedors [2016(5) TMI 374 - CESTAT Mumbai]. Learned- counsel also submitted that the demand 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....

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....ds, we note that the appellants have already deposited Rs. 10 lakhs during investigation. In the circumstances, we find that balance of convenience lies in favour of the appellants in the matter of stay and we, therefore, order full waiver of pre-deposit beyond the Rs. 10 lakhs already deposited by them. There will be stay of recovery in the matter pending disposal of the case. 5. Learned AR re....