2017 (11) TMI 401

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....llant. Shri J.P. Singh, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - These two appeals are having identical set of facts and hence are taken up together for disposal. The appellants are engaged in the processing of grey fabric. Being recipient of service under the category of Goods Transport Agency, the appellants were liable to pay Service Tax on such inward trans....

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....nsport agency by road in a goods carriage, for a consignee. The Revenue held the view that the appellants had carried more consignments by splitting-up the freight charges to be within Rs. 750/-, in order to claim the said exemption. 2. The ld. counsel appearing for the appellants, submitted that they are getting grey fabrics from various small weavers and mostly the consignments are small i....

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....orders. He drew our attention to the findings of the Commissioner (Appeals) to state that many bills issued by the transport company bears same consignee and consigner and it would appear that the appellants are deliberately showing split-up consignments in order to avail the benefit of Notification No. 34/2004-S.T. 4. We have heard both sides and perused the appeal records. 5. First o....