2007 (9) TMI 55

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.... clarification from the Assistant Commissioner. The Assistant Commissioner by his letter dated 20-12-2005 clarified that "it is the responsibility of the goods recipient to receive the goods in proper form i.e., consignment note. If you fail to take the consignment note, action will be initiated against you for violation of Rule 4(8) of Service Tax Rules, 1994." He further clarified that "any documents used for freight incurred either as a consignor or consignee will be the basis for purpose of payment of Service Tax". He further stated that "you are requested to pay Service Tax as you fall under the specified categories of persons mentioned in Notification No. 35/2004 dated 3-12-2004. Failure to pay Service Tax will attract penal provision....

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....ice tax in case the consignor or consignee of the goods transported falls in any of the categories specified in Notification No. 35/2004 dated 3-12-2004. He stated that taking of proper documents for payment of duty is the responsibility of the assessee concern. The Commissioner (A) after due consideration gave his findings in Para 5, which is reproduced herein below. 5. I have carefully gone through the case records and the submissions made by the appellants, including those urged at the time of personal hearing. I find that issue of consignment note is mandatory in the case of transportation of goods from anywhere to anywhere. The goods are not transported free of charge. The goods are transported to so profit. Once the freight is char....