2018 (5) TMI 220

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..... Commr (AR) for respondent Per: S.K.Mohanty This appeal is directed against the impugned order dated 10.01.2013 passed by the Commissioner of Central Excise (Appeals), Pune III. 2. Brief facts of the case are that the appellant is engaged in manufacture of sugar and molasses, falling under Chapter 17 of the Central Excise Tariff Act, 1985. The appellant avails transport facility for tran....

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....nt proceeded against the appellant for recovery of service tax demand under the category of GTA service. The show - cause notice issued in this regard was adjudicated vide order dated 29.11.2011, wherein service tax demand of Rs. 17,28,883/ - was confirmed along with interest on the appellant. Besides, equal amount of penalty was also imposed on the appellant under Section 78 of the Finance Act, 1....

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....ding the sugar bags, with much care and responsibility, with temporary possession in their hands. It is also clear from the available records that for transporting the goods, the transporters did not issue any consignment note s as provided under Rule 4B of Service Tax Rules, 1994. Further, it is not the case of Revenue that being the agents of the appellant, such transporters have delivered the g....