2018 (5) TMI 921

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....non-discharge of tax on two services storage and warehousing services and Cargo handling Services, while Revenue's appeal is directed against impugned order-in-appeal on the ground that the 1^st Appellate Authority should have imposed equivalent amount of penalty of the tax liability confirmed against the assessee. 4. At the outset, learned counsel submits that assessee's appeal ST/948/2009-SM was taken up for disposal and by Final Order No. 27172/2013, Bangalore Bench, was disposed of by imposing a penalty of Rs. 10,000/-. it is his responsible statement that Revenue, aggrieved by such an order of the Tribunal, preferred an appeal before Hon'ble High Court of State of Telangana and Andhra Pradesh at Hyderabad by stating that....

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....o handling services and the same cannot be vivisected. The adjudicating authority did not agree with the contentions raised and confirmed the demand so raised with interest and imposed equivalent amount of penalty. On an appeal the 1^st appellate authority upheld the demands of tax liability and interest and reduced the penalty imposed to Rs. 2,00,000/-. 6. Learned counsel submits that the demand of service tax liability of Rs. 1,38,653/- on storage and warehousing services was paid during the process of adjudication along with interest before the order-in-original can be passed. It is his submission that they can argue on storage and warehousing services as not being taxable but for the purpose of closing the litigation, he submits that....

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....(36)STR 375 (Tri-Mum)] and held that the excess utilisation of credit is available to an assessee for utilisation subsequently, hence it cannot be said that there was an evasion of tax and penalty has also been set aside. 9. On a careful consideration of the submissions made, I find that the appellant is contesting imposition of equivalent amount of penalty under storage and warehousing services for the tax paid by them. I find that the demand of tax has arisen on the ground that appellant had charged demurrage charges on the containers in which the cargo was received and was held up in the CFS area beyond the free stipulated period wherein the container can be kept freely. It is the case of the Revenue that this amount needs to be charg....