2017 (11) TMI 344

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....rendra Singhvi, Advocate, for the Assessee. Dr. Neha Garg, AR, for the Revenue. ORDER [Order per : Justice Satish Chandra, President]. - Both the cross appeals have been filed against the order-in-appeal Nos. 25, 26(ST)/RPR-II/2011, dated 14-12-2011. 2. The brief facts of the case are that during the period under consideration (January, 2005 to March, 2009), the appellant was a ma....

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....3-12-2004 "the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred". Ld. Counsel submits that each voucher is less than Rs. 1500/- hence, no service tax is applicable 4. On the other hand, ld. Counsel for the Revenue submits that the benefit is available only to a single transaction as "a" transaction* is already mentioned i....

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...., the exemption is only available on first voucher and not on subsequent vouchers. In the instant case, the lower authorities have already disallowed the claim on the vouchers which are in numbers but each below Rs. 1500/-. Thus the order appears reasonable as per the Golden Rule of Interpretation for the reason that in the said Notification No. 30/2004 the word "a" transaction is already mentione....