2008 (8) TMI 241

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. [Order per : S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit service tax amount of Rs. 3,96,51,830/- in terms of the Order-in-Original No. 77/2007 dated 2-8-2008, besides an amount of Rs. 28,64,218/- confirmed towards Service Tax in respect of services rendered as C & F Agents. There is a penalty of Rs. 200/- for everyday during the failure to make payment under the prov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st each of these services, the Revenue has proceeded to claim service tax under the heading of CHA services. The appellants have explained that none of these services is includable in the CHA services and also submitted that the majority of the demands are barred by time. A detailed description of the income showing that they are not liable to charge under the said category has been filed by the l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....should be put to better terms. 3. We have carefully considered the submissions made by both the sides. We notice that the Commissioner of Central Excise and Service Tax, Chennai has dropped the proceedings in respect of the three charges noted supra. Thus the demands would be considerably reduced. Further more, the assessee were paying the service tax under respective heading. Prima facie, all th....