2018 (12) TMI 729

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Per Shri P.K. Choudhary 1. Briefly stated the facts of the case are that the appellant is registered as SSI Unit, engaged in the manufacture of Cotton Wool, Bandages, Gauge and similar other para-medical items used for medical/hygiene purposes in their factory situated at Kalyani, Nadia. In course of business they availed service from Goods Transport Agencies (GTA). Regarding output serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....007 to March, 2008, 2008- 2009, 2009-2010, 2010-2011, 2011-2012 and April, 2012 to June, 2012. The Adjudicating Authority confirmed the demand of Rs. 1,44,349/- for the period October, 2007 to March, 2008, 2008-2009, 2009-2010, 2010-2011, 2011-2012 and imposed equal penalty under Section 78 and also imposed penalty under Section 77(1)(a) and under Section 77(2). On appeal the Ld. Commissioner (App....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellant was registered with the Service Tax vide ST-2 dated 10.02.1998. Subsequently, they received a letter dated 29.03.2004 from the Superintendent of Central Excise, Range-IV, Kalyani Division which read as under: "In this connection, it is to be mentioned that in case of service received from Goods Transport Operators, a factory registered as SSI Unit with the State Government is exempte....