2013 (2) TMI 563

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.... the Respondent Per DR.D.M. MISRA   This is an appeal filed against the order in appeal No. 406/ST/Kol/2011 dated-18.11.2011 passed by the Commissioner of Central Excise (Appeal-I), Kolkata. 2. Briefly stated facts of the case are that the appellant had received services of individual truck owners, Goods Transport Agencies (GTA) etc. for the period from 2004-2005 to 2009-2010 but th....

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....rred during the period 2004-05 to 2009-10, but they were not liable to pay Service Tax on the said amount as the amount has been paid in most of the cases to individual truck owners and also the consignments were below the exemption limit of Rs.750/- per trip for single consignment and Rs.1,500/- for double consignment under Notification No. 34/2004-ST Dated- 03.12.2004.Where ever they had availed....

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....tion No. 34/2004-ST Dated- 03.12.2004 as the freight amount paid by them in most of the cases were below Rs.750/- per single trip and Rs.1500/- for double consignment. This claim of the Appellant needs verification by the lower authorities. Both sides agree that the case be remanded to the original adjudicating authority for verification of these facts. In these circumstances, the order passed by ....