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

....R) 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 Intelligence (DGCEI), Chennai revealed that the asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ustomers. 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 Rs. 75,500/- under proviso to Section 73(1)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 appeal and contended that as long as the pumping ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x (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 "transport of goods other than water through pipeline....