2017 (10) TMI 350

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....; For the Respondent : Shri.K.P.Muralidharan, AC (AR) ORDER The appellants are engaged in trading of Limestone and minerals and are registered  with the service tax department under the category of 'Goods Transport Agency Services'.  They paid service tax on the inward and outward freight for the period 1.1.2005 to 31.3.2005.  After 1.4.2005 the appellants stopped paying service....

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....rporate or co-operative society or factory would not fall under category of GTA and therefore on such belief stopped paying the service tax.  The Ld.Counsel submitted, that appellant is now not contesting the liability to pay service tax and is confining the contest on the eligibility of abatement as per notification 32/2004-ST dt.3.12.2004 and also on the penalties imposed.  The Ld.Coun....

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....ice tax.  He pleaded that the penalties may be set aside. 3.    The Ld.AR Shri.K.P.Muralidharan reiterated the findings in the impugned order.  He adverted to the notification 35/2004 and explained that the appellant is liable to pay service tax on the freight charges incurred.  4.    Heard both sides. 5.    The Ld.Counsel for appellan....

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.... through the records, it is seen that at the stage of adjudication as well as at first appellate stage, the appellant has  strongly contested that they would not be covered by the definition of GTA as they were only a proprietory concern.  The statement given by Shri. Mahesh K. Sharma also shows that they discontinued to pay tax on  the belief that they are not covered under GTA.&nb....