2018 (11) TMI 235

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....ce tax on the commission paid under Reverse Charge Mechanism. Superintendent of Central Excise issued a show cause notice alleging that they have not paid the service tax on transportation charges paid for procurement of husk. The appellants contested the show cause notice stating that transportation of husk is paid for by the suppliers and not by them. Appellants also claimed the benefit of exemption notification No. 34/2004-ST, dated 03.12.2004 as the gross amount charged on each consignment of husk transported did not exceed Rs. 1500/- and therefore they were exempted from payment of service tax. They further contested that the goods were transported by individual truck/lorry owners who did not issue any consignment notes and therefore t....

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....xemption notification 34/2004 is not applicable to them because it does not fulfill either of the two conditions namely (i) the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred or (ii) the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty. (c) Non payment of service tax on the procurement of husk was not intimated to the department until the fact was unearthed by the department with a willful intention to evade payment of service tax is evident. (d) As the tax has not been paid, applicable interest as well as penalties are imposable as per Sections 75, 76 & 77 & 78 of Finance Act, 1994. 3. ....