2018 (11) TMI 1470

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udicial) Shri. A. Cletus, ADC (AR) for the Appellant Shri. Santhana Gopalan D., Advocate for the Respondent ORDER Per P. Dinesha: The assessee/respondent is registered with the Service Tax Department for providing "Goods Transport Agency" services on freight. 2. Investigation conducted at the assessee's premises by the Officers of Directorate General of Central Excise Intelligenc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arges' charged and collected from their customers. The total pumping charges collected by the assessee in respect of RMC units coming under their Tamil Nadu Region worked out to Rs. 3,75,33,893/- and the total service tax liability worked out to Rs. 38,50,478/-. 3. Accordingly, a Show Cause Notice dated 31.03.2008 was issued proposing to demand service tax of Rs. 37,74,978/-, education cess of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....han water through pipeline or through other conduit". Aggrieved by the same, the Revenue has come in appeal before this forum. 4. Today when the matter came up for hearing, Ld. ADC (AR) Shri. A. Cletus appeared on behalf of the Revenue and Ld. Advocate Shri. Santhana Gopalan D. appeared on behalf of the assessee/respondent. 5. During the course of hearing, Ld. AR reiterated the grounds of ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Order of this Bench in the case of RMC Readymix (I) Pvt. Ltd (supra), we find that this Bench after considering the rival contentions, has ruled as under : "5. In the impugned order, Commissioner (Appeals) has relied upon an order passed by the Commissioner (Appeals), Hyderabad, in the appellant's own case, wherein it has been held that the said activity would not fall within the ambit of....