TaxTMI 
TaxTMI 
2018 (9) TMI 185
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.... Murali, Superintendent ( AR ) For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 09.01.2009 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the present case are that the appellant is registered under service tax in the category of Goods Transport Agency.....
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....vice tax on 25% of the gross amount was arrived at and (ii) declaration by GTA in the form of mere affixing of rubber stamps on the bills/consignment notes do not fulfill the conditions stipulated under Notification No. 12/2004-ST dated 03.12.2004. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) though has accepted the documents ....
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....ation in the consignment note in the form of rubber stamp do not fulfill the condition stipulated in Notification No. 32/2004 ST dated 03.12.2004, is not only contrary to law but beyond the grounds and the scope of the show-cause notice. He further submitted that the show-cause notice does not raise such a ground and the impugned order is beyond the scope of show-cause notice and therefore not sus....
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....rporation Ltd. Vs. CCE, Patna - 2013 (29) S.T.R. 524 (T-Kol.) 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record and the decisions relied upon by the appellant cited supra, we find that the issue is squarely covered by the decision of this Tribunal in the above cited cas....