2014 (11) TMI 87

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. JUDGMENT This Revenue is on appeal as against the Final Order No. 89/2010, dated 15-1-2010 [2010 (19) S.T.R. 437 (Tribunal)], passed by the Customs Excise & Service Tax Appellate Tribunal (hereinafter called as "CESTAT"). 2. The period covered herein is from January 2005 to June 2005. In spite of service of notice on the assessee there is no representation by the assessee before ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... assessee, that the assessee is contravening the provision of Section 68 of the Finance Act, 1994, in not paying the Service Tax on the freight charges paid to the Goods Transport Agency and in not filing the prescribed monthly returns. As regards in C.M.A. No. 2573 of 2010, show cause notice was issued to the assessee for the period from July 2005 to September 2006. Thus, apart from demanding tax....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d out that as per Rule 4B of the Service Tax Rules, it is mandatory for a Goods Transport Agency to issue consignment note in respect of taxable services; the recipient of the services cannot avoid payment of Service Tax taking advantage of the Goods Transport Agency's failure to issue a consignment note. The Assessing Officer further pointed out that the assessee had not produced any documentary ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e find from the reading of the CESTAT order that the only ground taken therein was related to Section 65(50b) of the Finance Act. The CESTAT following the Bangalore Bench decision in the case of Lakshminarayana Mining Co. v. CST, Bangalore reported in 2009 (16) S.T.R. 691 (Tri.-Bang.) as well as in the case of CCE, Guntur v. Kanaka Durga Agro Oil Products Pvt. Ltd reported in 2009 (15) S.T.R. 399,....