2018 (7) TMI 860

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....it Totuka & Sh. R. K. Ranjan, Advocates for the appellant Sh.H. C. Saini, AR for the respondent ORDER Per : V. Padmanabhan The present appeals are filed against the Order-in-Appeal No. 240 - 242(SRM) ST/JDR/2018 dated 28.02.2018/08.03.2018 passed by the Commissioner (Appeals), Central Excise & CGST, Jodhpur. 2. Brief facts involved in all the appeals are identical and therefore the ....

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....reverse charge basis in terms of Rule 2(1)(d)(b) of the Service Tax Rules, 1994 read with the Notification No. 35/2004-ST dated 03.12.2004. Accordingly, both the authorities below have ordered payment of service tax and aggrieved by the same the present appeals are filed by the appellant. 3. With the above background, heard Ms. Asmita Nayak, ld. Advocate for the appellant as well as Sh. H. C. S....

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....t arise in a case where the consignment note is not issued. (ii) She relied on the following case laws: i) South Eastern Coalfields Ltd. vs. CCE-2017 (10) GSTL 50 (Tri. Del.) ii) Ultratech Cement Ltd. vs. CCE -2018 (10) GSTL 80 (Tri. Mum.) 5. Ld. AR appearing for the Revenue justified the impugned order. In this connection, he relied on the following case laws: i) ....

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....ers do not issue any invoice/ document/ consignment note for transport of such marble blocks. The only document which is generated by the appellant by way of debits notes indicating the freight paid for such transport. 7. The question which has been decided by the lower authorities is whether the appellant is liable to pay service tax by considering such debit notes as consignment notes. I have....