{"id":258238,"date":"2007-07-24T00:00:00","date_gmt":"2007-07-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kishore-transport-services-p-vs-commissioner-of-c-ex-on-24-july-2007"},"modified":"2015-04-23T19:43:31","modified_gmt":"2015-04-23T14:13:31","slug":"kishore-transport-services-p-vs-commissioner-of-c-ex-on-24-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kishore-transport-services-p-vs-commissioner-of-c-ex-on-24-july-2007","title":{"rendered":"Kishore Transport Services (P) &#8230; vs Commissioner Of C. Ex. on 24 July, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Kishore Transport Services (P) &#8230; vs Commissioner Of C. Ex. on 24 July, 2007<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 9 S T R 77, 2008 12 STT 417<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, Vice-, A T K.K.<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>Jyoti Balasundaram, Vice-President<\/p>\n<p id=\"p_1\">1. We have heard both sides on the application for waiver of Service Tax of Rs. 6,57,492\/- + 2,12,393\/-(total Rs. 8,69,885\/-) and penalty of Rs. 500\/- under Section 75A, Rs. 200\/- per day under Section 76 and Rs. 1000\/- under Section 77 and Rs. 13,14,984\/- and Rs. 4,24,786 under <a href=\"\/doc\/104566\/\" id=\"a_1\">Section 78<\/a> of the Finance Act,1994. The period of dispute is from April 2001 to March 2004. The demand has been confirmed on the ground that the applicants herein had rendered services as &#8216;Clearing and Forwarding Agent&#8217;.\n<\/p>\n<p id=\"p_2\">2. We find that no strong prima facie case for total waiver has been made out by the applicants, in the light of the Tribunal&#8217;s decision in <a href=\"\/doc\/508803\/\" id=\"a_1\">Super Poly Fabriks Ltd. v. C.C.E., Ludhiana<\/a> 2006 (4) S.T.R. 595 in which the Bench has distinguished the Larger Bench decision in the case of <a href=\"\/doc\/104880\/\" id=\"a_2\">Larsen &amp; Toubro Ltd. v. Commissioner<\/a> 2006 (3) S.T.R. 321 which Larger Bench decision is relied upon by the applicants before us to support their contention that the decision in the case of Prabhat Zarda  relied upon by the Commissioner has been overruled. Prima facie, the decision on <a href=\"\/doc\/1286051\/\" id=\"a_3\">C.C.E., Allahabad v. Chandan Chemicals<\/a> 2007 (7) S.T.R. 578 (Tribunal) : 2007 (TIOL) 724 relied upon by the applicants and in which the Super Poly Fabriks decision was distinguished, is distinguishable on facts from the present case, as in the case of Chandan Chemicals the goods were delivered by the manufacturer M\/s. Hindustan Lever Ltd. to the commission agent for clearance, storage in godown and further sales at prices indicated by the manufacturer while in the Super Poly Fabriks as in the case of clearance of goods by the commission agent in the present case was from the factory of manufacturer onwards. In these circumstances, we direct pre-deposit of Rs. 2 lakhs (Rupees Two lakhs only) within a period of eight weeks from today and on such deposit, pre-deposit of the balance service tax and penalties shall stand waived and recovery thereof stayed pending the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without further notice.\n<\/p>\n<p id=\"p_3\">Compliance is to be reported on 28-9-2007.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Kishore Transport Services (P) &#8230; vs Commissioner Of C. Ex. on 24 July, 2007 Equivalent citations: 2008 9 S T R 77, 2008 12 STT 417 Bench: J Balasundaram, Vice-, A T K.K. ORDER Jyoti Balasundaram, Vice-President 1. We have heard both sides on the application for waiver [&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-258238","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>Kishore Transport Services (P) ... vs Commissioner Of C. 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