2016 (6) TMI 1104

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....-Original No. GOA/ST/19/2009-10 dated 28.09.2009 and dismissed the appeal filed by the appellant. 2. The issue involved in the present case is the interpretation of Notification No. 34/2004-ST dated 03.12.2004 according to which taxable service is exempted provided by a Goods Transport Agent to a customer in relation to transport of goods by the road, from whole of Service Tax leviable thereon where:- (i) The gross amount charged on consignment transported in a goods carriage does not exceed Rs. 1500/- or (ii) The gross amount charged on an individual consignment transported in a goods carriage does not exceed Rs. 750/-. As per the facts of the present case the Goods Transport Agent has transported only a single consignment and ....

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.... Office of the Customs and Central Excise. (iii) Letter dated 16.06.2005 written by the appellant to Office of the Commissioner, Panaji Goa, and copy to Superintendent of the Service Tax. (iv) Then reply dated 05.07.2005 of the Assistant Commissioner of Central Excise, Panji Goa written to the appellant. In view of the above correspondence the appellant have taken categorical stand that they have bonafide belief that exemption of Notification No. 34/2004 is applicable to them in respect of transport of goods if freight per truck load does not exceed Rs. 1500/-. Despite this correspondence the department has issue the show-cause notice on 28th January, 2009 for the period 2006-07, hence the extended period was invoked. He submits th....