{"id":243698,"date":"2007-03-27T00:00:00","date_gmt":"2007-03-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kailashnarayan-bhangadia-vs-commr-of-c-ex-and-s-t-on-27-march-2007"},"modified":"2017-08-19T06:41:50","modified_gmt":"2017-08-19T01:11:50","slug":"kailashnarayan-bhangadia-vs-commr-of-c-ex-and-s-t-on-27-march-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kailashnarayan-bhangadia-vs-commr-of-c-ex-and-s-t-on-27-march-2007","title":{"rendered":"Kailashnarayan Bhangadia vs Commr. Of C. Ex. And S.T. on 27 March, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Kailashnarayan Bhangadia vs Commr. Of C. Ex. And S.T. on 27 March, 2007<\/div>\n<div class=\"doc_bench\">Bench: S Peeran, J T T.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> S.L. Peeran, Member (J)<\/p>\n<p>1. Appellant is required to pre-deposit service lax of Rs. 3,08,140\/-. They are already covered under the service tax under the definition of Stock Brokers Services. The revenue proceeded to recover service tax with regard to handling charges which were not added in the assessable value. The Assistant Commissioner after detailed consideration has accepted their plea that the amendment brought to the Finance Act to include this element was prospective in nature and did not relate to demands pertaining to the year 98-99, 99-2000. The Commissioner in his order of review has taken a different view and has not accepted the plea that the handling charges have already been added in the brokerage received by them. Further plea that amendment brought to the Finance Act has got prospective effect has not been accepted.\n<\/p>\n<p>2. We have heard both sides in the matter. The Order-in-Original in great detail has given reason for non-inclusion of handling charges as the demands pertain to the years 1998-99, 99-2000. The amendment has been brought on 10-9-2004 to include handling charges. The Assistant Commissioner has clearly held that it has got prospective effect. However the Commissioner has taken a different view in his order of revision. Prima facie after hearing both sides, we are of the considered opinion that the amendment will have only prospective effect. The appellants have made out a strong case in their favour. Hence stay application is allowed granting waiver and staying its recovery till the disposal of the appeal.\n<\/p>\n<p>(Pronounced and dictated in open court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Kailashnarayan Bhangadia vs Commr. Of C. Ex. And S.T. on 27 March, 2007 Bench: S Peeran, J T T.K. ORDER S.L. Peeran, Member (J) 1. Appellant is required to pre-deposit service lax of Rs. 3,08,140\/-. They are already covered under the service tax under the definition of Stock [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-243698","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kailashnarayan Bhangadia vs Commr. Of C. Ex. 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