2013 (6) TMI 540

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....ab Singh: This appeal is filed by M/s Hero Cycles Ltd. against the Order in Appeal No.172-CE/GZB/2008 Dated 29.08.2008. 2. The brief facts of the case are that the appellants were holding the Service Tax Registration Certificate for discharging the service tax liabilities on the services of "Goods Transport Agency by Raod" in terms of provisions of Section 68(2) of the Finance Act, 1994 & Ru....

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....leged to have short paid Service Tax by Rs. 38,70,588/- & Rs. 77,341/- (Edu. Cess) [Total Rs. 39,47,929/-] 3. A Show Cause Notice dated 20.10.2006 was issued to the appellants demanding service tax of Rs. 39,47,929/- along with interest and also proposing penalties on appellants. Show Cause Notice was adjudicated by the original authority vide order dated 11.10.2007. Appellants preferred appeal....

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.... in a goods carriage, from so much of the service tax leviable thereon under section 66 of the said Act, as is in excess of the service tax calculated on a value which is equivalent to twenty five per cent, of the gross amount charged from the customer by such goods transport agency for providing the said taxable service:    Provided that this exemption shall not apply in such cases w....

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....s Paliwal Home furnishing Vs Commissioner of Service Tax, Delhi reported in 2011 (22) STR (53) has held as under:    "4. It has not been denied by the Department that the certificate regarding non-availment of Cenvat Credit and benefit of exemption under Notification No.12/03-S.T. from the respective Goods Transport Agencies had been produced by the appellant. When the exemption under....