2018 (10) TMI 550

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....t of GTA services and liable to pay service tax on gross charges. A show-cause notice dated 20^th July 2007 was issued to the appellant on the ground that they had incorrectly discharged the service tax liability on the fright incurred by them in connection with transport of goods. Further the said show-cause notice also sought to deny them the benefit of abatement of 75% of the value of the freight charges as provided under Notification No. 32/2004. Show-cause notice relied upon the figures declared by the appellant in balance-sheet for the year 2004-05 & 2005 & 06 to hold that they have not paid service tax under reverse charge mechanism for the freight charges incurred. Appellant contested the said demands on the ground that the show-cau....

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....he submission that the benefit of 75% of the amount on freight charges needs to be extended to them as they are not goods transport agency and further they had availed the services of individual truck owners and not GTAs. It is his further submission that they have already discharged the tax liability of Rs. 1,65,854/- @ 10.25% of 25% of the gross receipts. 3. Learned Commissioner (A.R.) on the other hand draws our attention to the order-in-original. It is her submission that the appellant has to pay service tax on the GTA services. She would submit that no evidence was produced by the appellant to submit that they had availed the services of individual truck owners without consignment note. As regards the rejection of benefit of abateme....

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....eriod before us by the learned counsel indicate the combined amount towards loading, transportation and other selling expenses for the year 2004-05 as Rs. 2,72,66,830/- and for the year 2005-06, Rs. 1,78,74,995/-. On a specific query raised from the Bench, both sides are unable to show from the show-cause notice as to how the figures have been worked out by the Revenue in the show-cause notice in paragraph No. 7 as reproduced hereinabove. It is seen from the documents before us i.e. ledger accounts for the period in question that the said ledger account shows freight charges, consumption of stores, etc. The random extract which is produced before us of the ledger accounts do not indicate that the amounts which were shown as selling expenses....