2018 (10) TMI 84

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant - Represented by: Mr. N.M. Bachhawat, Advocate Respondent - Represented by: Mr. Atul Sharma, Asstt. Commissioner (A.R.) ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in the manufacture of excisable goods namely, MS Angles, MS Channels and MS Rounds, falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant is also registered....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the premises of the buyer should be considered as a taxable service under the category of 'Business Support Service'. Accordingly, show cause proceedings were initiated against the appellant, which culminated into the adjudication order dated 02/09/2014, wherein service tax demand of Rs. 16,97,498/- was confirmed along with interest. Besides, equal amount of penalty was also imposed on the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e goods at their destination, which cannot be considered as a service inasmuch as by providing transportation facility, the appellant had never supported the business of the buyers. He also contended that the trucks used by the appellant were owned by it and cannot be liable to payment of service tax under 'business support service'. 4. On the other hand, the learned Authorised Representative a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....also find that the invoices issued by the appellant reflected the assessable value of goods, statutory levies, and transportation cost etc. Since transportation cost incurred was in context with delivery of goods at the buyers premises, it cannot be said that such facility extended by the appellant should be considered as a taxable service, leviable to service tax under the category of 'busine....