TaxTMI 
TaxTMI 
TaxTMI 
2018 (12) TMI 18
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....ard by this Bench and remanded for Denovo adjudication to the original authority who passed Order-in-Original No. 7/2015-16 dated 29.05.2015. The appellant appealed to the first appellate authority who rejected the appeal by Order-in-Appeal No. HYD-EXCUS-004-APP-0055-16-17-ST dated 20.05.2016. The present appeal is against this impugned Order-in-Appeal. 3. Learned counsel for the appellant takes us through the contracts which they have entered into with the Railways during the relevant period and explains that the department seeks to demand service tax under "management, maintenance and repair services" on the services rendered by them. It is his submission that their contracts clearly indicated that they will have to render services as we....
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.... definition of works contract itself. Hence, their services were not exigible to service tax. He also submits that there is a demand of service tax on reverse charge mechanism on GTA services which was confirmed partly by the first appellate authority in the impugned order i.e., to the extent of Rs. 9,591/- only. Learned counsel stated that he is not pressing for relief on this account. He also prayed that penalties imposed on them may also be set aside. 4. Learned departmental representative agrees with the facts of the case and reiterates the orders of the lower authorities. He prays that the appeal may be dismissed and the impugned order may be upheld. 5. We have considered the arguments on both sides and perused the records. It is not....
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....des are individual lorry owners but not from goods transport agencies. As seen from the copies of bills/ cash memos submitted along with the appeals, the same are issued by the lorry owners/ fleet owners. While admittedly no consignment notes or Goods Receipt Notes (GRNs) have been issued by the transporters, according to the department, the transporter's bills are in the nature of the consignment notes. Under Rule 4B of the Service Tax Rules, 1994, "any Goods Transport Agency, which provides service in relation to transport of goods by road in a goods transport carriage, shall issue a consignment note to the customer. A Goods Transport in terms of its definition under Section 65(50b) provides service in relation to transportation of goods ....