Appeals

CESTAT, MUMBAI BENCH

Gokhatak Enterprises Ltd.

v

Commissioner of Central Excise and Customs

M. V. Ravindran, Judicial Member

And K. K. Agarwal, Technical Member

Order No. S/574/2007/C-II (CST-B)

Application No. ST/Stay/982/07

Appeal No. ST/97/07

August 24, 2007

Section 86, read with section 67 of the Finance Act, 1994 - Appellate Tribunal - Appeals to - Service tax demand from assessee included value of camera, photo frames, etc. sold by it - Assessee paid part of demand but contested inclusion of value of cameras, photo frames, etc. in taxable service - In support of its claim, assessee failed to produce any invoice but produced chartered accountant’s certificate indicating that value included materials sold - Whether since assessee had not made out a prima facie case for complete waiver of balance amount, it was directed to deposit a further sum of Rs. 2 lakh - Held, yes [Para 3]