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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
MS. JYOTI BALASUNDARAM, Dr. Chittaranjan Satapathy, VICE-PRESIDENT
Amaravathi Sri Venkatesa Paper Mills Ltd. -Appellant
Versus
Commissioner of Central Excise, Madurai -Respondent
STAY ORDER NOS. 166-171/2011 APPLICATION NOS. ST/STAY/192-193, 223, 271-273/2010 APPEAL NOS. ST/339-340, 375, 484-486/2010
Decided On : 31-01-2011
Ms. Pramila Viswanathan,C. Rangaraju
Jyoti Balasundaram, Vice President - Heard both sides on the applications for waiver of pre-deposit of service tax together with interest and penalty (details of which are set out in the annexure to this stay order) and stay of recovery of the amounts in question — the demands stand confirmed as a result of inclusion of freight amount paid by consignment agents in the taxable value shown in the ST-3 returns filed by the assessees who are engaged in the manufacture of excisable goods as well as registered for rendering service under the category of "Transportation of Goods by Road."
2. The applicants have made out a strong prima facie case for total waiver in the light of their submission prima facie that they were not service receivers since the consignment notes have been drawn against the consignee (consignment agent), that the GTA alone has provided service to the consignment agents and prima facie the consignment agents are liable to pay service tax. The applicants have also filed copies of undertakings evidencing payment of service tax on lorry freight. We, therefore, waive pre-deposit of the amounts in question and stay recovery thereof pending the appeals.
ANNEXURE
| S.No. | Appeal No. | Name of the Assessee's | Tax (in Rs.) | Interest (in Rs.) | Penalty (in Rs.) |
| | | | | | |
| 1 | ST/339/2010 | M/s. Amaravatlii Sri Venkatesa Paper Mills Ltd. | 76,855/- | Not quantified | 76,855/- under Sec. 78, 1,000/-under Sec. 77 |
| 2 | ST/340/2010 | M/s. Amaravathi Sri Venkatesa Paper Mills Ltd. | 1,15,538/- | -do | 1,15,538/-under Sec. 78, 1,000/- under Sec. 77 |
| 3 | ST/375/2010 | M/s. Amaravathi Sri Venkatesa Paper Mills Ltd. | 1,52,968/- | -do- | 1,52,968/-under Sec. 78, 1,000/- under Sec. 77 |
| 4 | ST/484/2010 | M/s. Vishnuvardhan Paper Mills Pvt. Ltd. | 1,39,140/- | -do- | 1,39,140/-under Sec. 78, 5,000/- under Sec. 77 |
| 5 | ST/485/2010 | M/s. Rajalakshmi Paper Mills Pvt. Ltd. | 48,997/- | -do- | 48,997/ under Sec. 78, 1,000/- under Sec. 77 |
| 6 | ST/486/2010 | M/s. Rajalakshmi Paper Mills Pvt. Ltd. | 15,116/- | -do- | 15,166/- under Sec. 76, 5,000/- under Sec. 77 |
