TaxTMI 
TaxTMI 
TaxTMI 
2025 (5) TMI 2187
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....ing 2004-05 and 2006-07. Subsequently, a Show Cause Notice was issued on 12/10/2009 demanding Service Tax of Rs. 1,21,77,234/- along with Education Cess amounting to Rs. 2,43,543/ -. The Adjudicating Authority has bifurcated the demand under four categories and got the documentary evidence provided by the appellant verified, and after ST/269/2011 & ST/273/2011 considering the statutory provisions, he has confirmed the demand of Rs. 1,46,523/- under the category of "Import Cargo Handling Service" and Rs. 59,539/- under "MRA" Services and Rs. 51,000/- under the category of "GTA Services". Being aggrieved, the Revenue has filed their appeal. HLPL is not contesting the confirmed demand on "Cargo Handling service" and "MRA Service", but is aggri....
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....ating Authority has classified the services under four different categories. All the facts were verified with the documentary evidence submitted by them. In view of such detailed verification, he has come to conclusion that the appellant is required to pay Rs. 1,46,543/- under the category of Cargo Handling Services and Rs. 59,539/- under the category of MRA Services and dropped the balance demanded amount. The appellant has accepted this quantification and they have paid the same which has been ST/269/2011 & ST/273/2011 appropriated in the OIO. Further, the Adjudicating Authority has confirmed the demand of Rs. 51,000/- on account of GTA services which is being contested by the appellant. He submits that the Adjudicating authority has not ....
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.... from their clients for providing Export Cargo Handling Services during the period 2004-05: SI. No. Name of the clients Amount in Rs. 1 M/s. S. Dey 200000 2 M/s. Venus Shipping Consultancy Service 200000 TOTAL 400000 Calculation Sheet of the amount realized by M/s. Haldia Logistics Pvt. bed. from their clients for providing Export Cargo Handling services during the period 2005-06: S No. Name of the Clients Amount in Rs. 1 M/s. Commet Engineering 82,61,000 2 M/s. Hindustan International 1,00,000 3 M/s. Lotus 50,25,240 4 M/s. Venus Shipping 7,00,000 Rs. 14086240 Details of advance received by M/s. Haldia Logistics P....
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.... Hindustan International - - 300000 12235 300000 12 Usha Martin 476995 - - - 489230 13 Tata Chemicals 612300 3184285 - - 3796585 14 Kabita Construction - 51500 - - 51500 15 HLL 111800 182205 - - 294005 TOTAL 21438550 6. From the above extracts, it can be observed that in case of the Table 2 at Annexure I and Annxure II the Service Tax has not been quantified. The Annexure III has some Value and Service Tax amount. There is no summary showing the category-wise Service Tax element in respect of the three Annexures taken together. On the point raised on account of GTA services ....
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....g authority to take up the verification in respect of the confirmed demand of Rs. 51,000/- since it will be a time consuming and will be a very difficult exercise, as the issue is about two decades old. Therefore, we dismiss the appeal of HLPL on this ground. 10. Thus the Appeal filed by the Revenue and the Appeal filed by HLPL are dismissed. (Dictated and pronounced in the open court.) ============= Document 1 5º S Annexure -I Statement of sale bills in respect of M/s. Haldia Logistics Pvt. Ltd. for the year 2006-07, for tax is not paid SI No. Name of the Party Invoice No. & date Name of service provided Billed Amount Remarks M/s. Tata Chemicals Ltd. TCL/49 dtd. 05.04.06 Cargo Handling Service (Import) 18600 ....