2015 (8) TMI 67

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....ent : Shri Amresh Jain, DR ORDER Per: Ashok Jindal: Appellant is in appeal against the impugned order wherein their appeal has been dismissed by the Ld. Commissioner (A) that the appellant has not followed rule 5 of the Central Excise Appeals Rules 2001. Therefore, appeal was dismissed. 2. On perusal of the impugned order we find that appeal itself can be disposed of at this stage. The....

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....g any service, directly or indirectly, in any manner for transport of goods by road, temporarily or otherwise, to a client". 3.2 That the Learned Assistant Commissioner has not considered Service Tax Rules, 1994 while levying tax on M/s Mahaveer Transport. The Rule 2(1)(d) of Service Tax Rules, 1994 provides for "person liable for paying service tax" means (v)'Tn relation to taxable serv....

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....ody corporate established, or a partnership firm registered by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage;" As the M/s Mahaveer Transport has provided services to M/s Anand Construction which is registered partnership firm covered in seven categories of person and also reg....

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....toms & Service Tax, Raipur (C.G) M/s Mahaveer Transport used in the company of words like 'fraud, collusion or willful default' has to be strictly construed and thus the suppression has to be deliberate. Mere omission will not come within the ambit of Sec 11A of the Central Excise Act. Therefore extended period assumed by the learned Assistant Commissioner is not correct and against the....