2014 (8) TMI 857

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....Agarwal, Adv. For the Respondent : Shri Govind Dixit, AR PER : G Raghuram The assessee has preferred an appeal against the adjudication order dated 20.2.2008 (reflected as dated 19.2.2008) passed by the Commissioner of Central Excise, Raipur. This order confirmed service tax demand of Rs. 8,82,03,138/- besides penalty of an equivalent amount under Section 78 of the Act and penalty of Rs. 1000/-....

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....nment note in Rule 4(B) of the Service Tax Rules, 1994 or otherwise for rendition of the service of transportation of coal to the railway siding. The fact of non-issuance of consignment note by transporters is adverted to in para 12 of the show cause notice itself. There is also no allegation either expressly or by implication in the show cause notice that non-issuance of consignment notes by tran....

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.... conceded that under this taxable service, recipient of the service is liable to tax. The only issue canvassed is the one presented to the adjudication authority which did not his commend acceptance namely, that since no consignment notes were issued by transporters, the services provided to the appellant fall outside the ambit of GTA. 6. The issue is no longer res integra. Learned Division Bench....