2017 (11) TMI 1106

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.... by Sh. Rajbir Singh, Adv), For the Appellant (Rep. by Dr. Neha Garg, DR), for the Respondent ORDER Per: B. Ravichandran Both the present appeals are filed by the assessee-Appellants against the Orders-in-Original No.44/RDN/2010 dated 30.09.2010 and 62/RDN/2010 dated 25.11.2010 respectively, passed by the Commissioner of Service Tax, New Delhi. Since they are interconnected with refere....

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....sel appearing for both the assessee-Appellants submitted that the Service Tax liability has not been computed properly as many of the service providers were individual truck owners and not liable to pay tax under the category of "Goods Transport Agency". Further, the demands were contested on limitation also. The learned counsel also submitted that during the proceedings before the original author....

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....ubmitted that the two demand proceedings were against the two different assessee-Appellants and they are not for the same activity. Regarding the claim of the assessee-Appellants that many of the service providers were individual truck owners, she submitted that the onus is on the assessee-Appellants to establish the correctness of such assertion. 5. We have heard both sides and perused the mat....

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.... Accordingly, he pleaded for setting aside of demand for extended period and also imposition of penalty in consequence thereof. 6. We note that the assessee-Appellants did not make any detailed plea on merit before the lower authorities. The liability to pay Service Tax is very much linked with the status of the truck owners, as claimed by the assessee-Appellants. However, it is clear that the ....