2010 (4) TMI 509

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....r. 3. The issue involved in all these appeals is that the appellants had not included the freight charges paid to the transporters claimed to be individuals for internal movement of the mining products within the mine area and for development of mine by uplifting the waste material in hired trucks in the taxable value as declared in ST-3 Returns filed by them. The Superintendent of Central Excise orally requested the appellants to furnish the freight charges paid and also to include the same in the taxable value and pay differential Service Tax along with interest. In response to such a request, the appellants furnished details of payments made to the transporter for internal movement of mining products within the mine area but contended....

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....overed under the taxable services vide "Transport of Goods by Road - Goods Transport Agency". We find that in an identical issue in respect of both the assessee appellants, appeals were disposed of by this Bench in the Final Order Nos. 1535 to 1540/2009, dated 30-12-2009 by recording the following findings : "8. It is seen from the show-cause notice that the appellants had availed the service of transportation of goods from owners of lorries during the period of dispute. The Commissioner went to pains to establish that the impugned service had been rendered by a commercial concern and, therefore, constituted taxable service under GTA. We find that the activity subject to tax under the entry GTA was clarified by the Hon'ble Finance Minist....

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....e said judgment rendered when the Apex Court examined provisions of Bihar and Orissa Motor Vehicles Taxation Act does not apply to read the provisions of the Finance Act, 1994. We reject this plea of BIOL. 11. BIOL advanced arguments in support of their claim relying on the entry "supply tangible goods" at (zzzzj) of clause (105) of section 65 and exemption Notification No. 29/2008-ST, dated 26-6-2008. This notification reads as follows : 'In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as 'the Finance Act'), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service of supply ....