2014 (2) TMI 756

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....he applicant is engaged in the manufacture of sugar and molasses. They received the raw material (sugarcane) from the farmers for manufacture of sugar. It is transported by truck operators from sugarcane field to the applicant's factory. It has been alleged that during the period from January 2005 to August 2009 they have not discharged the service tax liability of freight charges ranging from Rs.....

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....learned AR reiterates the findings of the Commissioner (Appeals). He submits that they have discharged the tax on freight charges exceeding Rs.1,500/-. He further submits that on the freight between Rs.750/- and Rs.1,500/- they have used the same mode of transport and therefore the plea of the learned counsel is not sustainable. He also drew the attention of the Bench some sample consignment notes....