2010 (7) TMI 300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce Tax on the Goods Transport Agency from whom he has received the services, but remanded the matter back for limited purpose of quantification of the duty after granting 75% abatement to the appellant. 2. The grounds in the application of the applicant are as under :- "2. In para 8 of the Final Order of this Hon'ble Tribunal under consideration in the ROM application, the Hon'ble Tribunal held that "on a careful consideration of the said decisions, I find that the issue involved in those cases is regarding eligibility of services of goods transport given by goods transporters and transport operators and not given by transport agency." The issue involved in the Appeal filed by the Appellants is also whether the services....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The appellants humbly submit that though the issue raised by the Assessee in the case of Kanakadurga Agro Oil Products, is about eligibility of 75% abatement, they also raised the issue that they paid service tax wrongly even though the services have been rendered only by private truck operators. In this case, in para 8 of the order, this Hon'ble Tribunal judiciously held as under :- "We have gone through the records of the case very carefully. The main contention of the appellants that they had paid the service tax wrongly because the services have been rendered by individual truck owners and not by goods transport agency ...... From the definition of the GTA and also the clarification given by the Finance Minister in the budget speec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s received the services from Goods Transport Operators and Truck Owners and not from Goods Transport Agencies. It is his submission that they had taken this plea before the lower authorities and no findings have been given. On perusal of the Appeal Memoranda filed by the applicant and the Grounds of Appeal, I find that the appellant had not taken this plea before the Bench. The Grounds of Appeal in the Appeal No. ST/202/2009 has only two grounds of appeal, which are reproduced below :- "1. The Commissioner (Appeals) did not give clear cut findings on the pleas raised by the appellants. 2. In para 8 of his order, while admitting that issue of Consignment Note is mandatory requirement under Service Tax Rules, he contradicted....