2018 (7) TMI 921

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....sate of Bihar for the purpose of transportation of goods manufactured and cleared from the appellant's factory, services of Goods Transport Agencies (GTA) were availed, the liability of service tax on the appellant in the case of GTA services is on the service recipient under the reverse charge mechanism. The appellant is registered with the service tax authorities and availed the benefit of Notification No. Notification No.32/2004-ST dated 03.12.2004 and Notification No.12/2003-ST dated 20.06.2003. Two conditions have been laid down for availing the benefit of the exemption. For better appreciation of the facts, Notification No.32/2004-ST dated 03.12.2004 and Notification No.12/2003-ST dated 20.06.2003 are reproduced: "Notification N....

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....o recipient of service - value thereof, exempted In exercise of the power conferred by section 93 of the Finance Act, 1994(32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts so much of the value of all the taxable services, as is equal to the value of goods and materials sold by the service provider to the recipient of service, from the service tax leviable thereon under section (66) of the said Act, subject to condition that there is documentary proof specifically indicating the value of the said goods and materials. 2. This notification shall come into force on the 1st day of July, 2003." The appellant has filed certificate from the transporters mentioning tha....

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....Circular No.B1/6/2005-TRU dt. 27.07.2005 clarified that the declaration as required under Notification No. 32/2004-ST dated 03.12.2004 can be made on the letterhead of the transport company. We find that the issue is no more resintegra in view of the decisions of the Hon'ble Supreme Court, Hon'ble High Courts and the Tribunal in various cases. 5. We find that the Hon'ble Gujarat High Court at Ahmedabad in the case of Commr. Of C.Ex, Cus & Service Tax vs. Neral Paper Mills Pvt. Ltd. (supra) have dismissed the Revenue's appeal. The relevant paras are as under: "4. Mrs. Naynaben Gadhavi, learned standing counsel appearing for the revenue has submitted that as per Section 37B of the Act, the order dated 12-3-2007 was issued wherein it was....

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....said exemption notification. The Commissioner (Appeals) further observed that it is nowhere found in the impugned order, nor even it had been alleged or held by the adjudicating authority that the GTA in this case has availed credit on inputs and capital goods used for providing taxable service or has availed benefit of Notification No. 12/2003-S.T., dated 20-6-2003. He has, therefore, concluded that the impugned order denying the benefit of Notification No. 32/2004-S.T., dated 3-12-2004 is not correct in law and hence, dismissed the appeal. 7. The Tribunal has, by referring to the judgment of the apex court in the case of CCE v. Dhiren Chemical Industries, 2002 (139) E.L.T. 3 (S.C.), confirmed the order of the Commissioner (Appeals) and....