2015 (6) TMI 230

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....i B B Sharma, DR For the Respondent : None ORDER Per: R K Singh: Revenue has filed this Appeal against Order-in-Appeal No.16-ST/LKO/2008, dated 30.01.2009 which set aside the Order-in-Original dated 29.04.2008 in terms of which service tax demands of Rs. 896/- and Rs. 96,197/- were confirmed along with interest and penalties. The period involved in this case is 01.01.2005 to 31.03.2007....

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.... after personal hearing which was held on 18.03.2008 and that such corrigendum/addendum cannot be issued after the personal hearing of the Noticee. 2. In their appeal Revenue has contended that while transporting the goods, the respondents were issuing challans containing the details of consignment note and therefore they were covered under the category of GTA service and that the judgement of ....

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....oods and were not engaging any goods transport agency. Revenue has contended that the respondent issued challans which contained essential details as contained in consignment notes. In this regard attention is to be drawn to Rule 4B of Service Tax Rules, 1994, which as per Explanation appended thereto defined "consignment note" to mean "a document issued by a goods transport agency against the rec....

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....es by whatever name called. In the present case, the respondents were transporting their own goods and it can be nobodys case that even providing service to oneself is taxable. CESTAT in the case of Kesoram Spun Pipes p& Foundaries (supra) observed that in the present case, the appellants have received goods directly from the suppliers of the Coke, who have themselves undertaken the deliveries of ....