2015 (8) TMI 254

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....(AR) ORDER Per: R Periasami: The adjudicating authority demanded service tax of Rs. 80,68,456/- and also imposed equal penalty in respect of transportation of lime stones from mining area to the crushing area by the truck operators engaged by appellant who raised bill on fortnightly basis. The adjudicating authority confirmed the demand under the category of Transport of Goods by Road Service f....

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.... owners. He also submits that in majority of cases the gross amount charged on an individual consignment transported in a goods carriage, is less than Rs. 750 per MT. He refers to detailed work sheet available as Annexure at page 60 to 78 of the paper book submitted by them. He submits copy of worksheet of each trip. He relied on judgement of Nandgani Sihori Sugar Co. Ltd. Vs CCE Lucknow 2014 (34)....