Exemption on freight payments under Notification No. 34/2004-ST remanded for fresh factual verification of supporting evidence.

Exemption under Notification No. 34/2004-ST turned on whether freight payments to individual truck owners fell within the prescribed monetary limits and whether service tax had already been discharged on goods transport agency services. Because the supporting records had not been verified by the lower authorities, the existing findings could not be sustained. The matter was remanded to the original adjudicating authority for fresh verification of the exemption claim and for consideration of evidence to be produced by the appellant.

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Issues: Whether the appellant was entitled to the benefit of Notification No. 34/2004-ST dated 03.12.2004 in respect of freight paid to individual truck owners and goods transport agencies, and whether the matter required verification of the supporting evidence.

Analysis: The appellant's claim of exemption depended on the factual position that, in most cases, the freight paid was within the monetary limits prescribed by the notification and that, where goods transport agency services were used, service tax had been discharged by the service provider. As the supporting documents had not been examined by the lower authorities and the factual claim required verification, the existing findings could not be sustained without such scrutiny.

Conclusion: The matter was remanded to the original adjudicating authority for verification of the appellant's claim under Notification No. 34/2004-ST dated 03.12.2004, with opportunity to produce evidence; the impugned order was set aside.

Final Conclusion: The appeal resulted in a remand for factual verification of exemption eligibility, leaving the merits open for fresh adjudication.

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