TaxTMI 
TaxTMI 
2018 (7) TMI 1288
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.... the Finance Act, 1994 (herein referred to as 'Act') and also for non-quantification of actual interest under Section 75 of the Act under the impugned adjudication order. The appellant is in appeal for confirming the service tax demand of Rs. 17.17 lacs alongwith the interest under Section 75 and penalty under 77 and 78 of the Act. 2. The issue involved in these appeals are that the Appellant had been engaged in providing the transport for goods services by road for which they are registered with the department. In addition to above, the appellant are also recipient of commission from the foreign client and thus rendering the services classifiable under Business Auxiliary Service and also are provider of Maintenance and repair service. The....
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....trip was less than Rs. 750/- and as per the Notification No.34/2004-ST dated 03/12/2004 for this they were not required to pay service tax. 4. On the GTA service under RCM, THE Ld. Advocate submitted that they have debited a sum of Rs. 41,79,51,785/-.During the material period, an amount of Rs. 37,51,81,282/- paid to GTA on which Service Tax is payable. The balance amount was paid to the lorry supplier against the lorry hiring charges to which service tax is not leviable as the same is not covered by the definition of GTA, pertained to earlier period. 5. That it should be appreciated that transportation of goods may be conducted in two ways- (1) the goods transport agency or the transport booking agency could be engaged for transportation....
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....bmitted that the provisions of Section 66A to levy service tax on import of taxable service was inserted on 18/04/2006 and therefore no service tax liability is in respect of the services of Overseas Commission prior to that date. Therefore, no service tax liability arose on such amount of commission as proposed in notice. Further, learned Advocate also stated that an amount of Rs. 97,80,242/- was incurred and paid during the year 2006-2007 on which service tax of Rs. 11,97,101/- was proposed to be levied. This amount was paid as commission to M/s.Sinosteel Trading Co. in foreign currency for providing order for export. This was pertaining to agreement dated 1/04/2006 and the procurement order from (M/s. Sinosteel Trading Holding Co. Ltd.) ....
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.... that Rs. 20,00,000/- and Rs. 1,76,88,064/- had been paid to Truck Operators during 2004 and 2005 and Rs. 71,38,484.55 paid during 2005-2006 to various truck operators' owners for supply of lorries for which the operators did not issue any consignment note and payments were made through cash voucher to lorry owners at the time of transportation. Such amount had been certified by the Chartered Accountant, a copy of which was also produced. In view of which he has pleaded that the services cannot be considered as GTA service as has been held in case of Nandganj Shori Sugar Co. Ltd. Vs. Commr. of C. Ex., Lucknow [ 2014 (34) STR) 850 (Tri- Del.) and South Eastern Coalfields Ltd. Vs. Commr. of Central Excise, Raipur [2017 (47) S.T.R. 93 (Tri.-De....
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....he adjudicating authority is correct in view of the facts and circumstances of the case but for the fact that the penalty is required to be imposed under Section 76 of the Act, and therefore, departmental appeal is required to be allowed in view of the ratio laid down in the case of Assistant Commissioner, Central Excise Vs. Krishna Poduval [2006 (1) S.T.R. 185 (Ker.)] 13. We have heard the parties and perused the appeal records. The issue involved in this case is determination falls in the following category: i) Payment of amount of Maintenance and Repair service : As far as the demand under this heading for services rendered by them is concerned, the appellant has not contested the demand confirmed and agreed to pay the same as they ha....
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....d order attributable to this charge. iv) GTA Services: On perusal of the record, it is evident that the demand pertaining under this heading under RCM pertains to the period 2004-2005 and 2005-2006 amounting to Rs. 1,76,88,064/- and 71,38,485/- during 2005-2006 were paid to the various truck operators/owners for the supply of lorries where such operators did not issue any consignment notes and payment has been made through cash voucher. The lorry operators did not own any risk/damage to the goods at the time of transport which is entirely on owners' risk. We find this amount has been certified by the Chartered Accountant. Under such circumstances, the services rendered cannot be categorised as GTA service as has been held in the cas....