2015 (1) TMI 642

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....icant entered into an agreement with M/s.Sterlite Industries (I) Ltd., Tuticorin, for transporting the goods from Tuticorin to Silvasa. The applicant in some cases, was processing the consignment from customer's premises to railway station as used the rail transport for transporting the goods. They have raised consignment notes to M/s. Sterlite Industries (I) Ltd. There is a demand of service tax ....

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....ite Industries (I) Ltd., to the Commissioner (Appeals) that they have paid tax, which was not considered. 3. On the other hand, the Ld. AR on behalf of the Revenue submits that the applicant transported the goods by rail service and therefore, they are liable to pay the tax. 4. After hearing both the sides and on perusal of the records, we find that the applicant raised the consignment notes for....