TaxTMI 
TaxTMI 
2019 (1) TMI 1170
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....Shri R.K. Majhi, Authorized Representative (DR) - for the Respondent. ORDER Per. C.L. Mahar :- The brief facts of the matter are that the appellant are registered with the Service Tax Department under the taxable category of cargo handling services, storage in warehousing services and goods transport agency service. On the basis of an audit conducted by the department on 21 August, 2012, the....
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....e Finance Act, 1994 was also proposed for recovery as per the impugned order-in-original. Against the impugned order-in-original, the appellant filed an appeal which was decided by the learned Commissioner (Appeals)'s by order dated 13 July, 2016 where under the findings of order-in-original have been endorsed by the learned Commissioner (Appeals). The appellants are before us against the impugned....
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....nd the demand has been raised on the balance value of 25%. It has been the contention of the learned Advocate that once the Department accepts that the amount has been received by the appellant as a service provider of the goods transport service agency then in that case the service tax liability arises only upon the consignor/ consignee whosoever paid the freight charges as per the provision of S....
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....n-appeal. 4. We find that it is a matter of record that the services as provided by the appellant, such as, empty transportation of containers, trader detention charges, cargo handling charges, weighment charges etc. are ancillary to the main activity of the transportation of the goods service. As per the provisions of Section 68 readwith Rule 2 (d) (1) (5), the service recipient, namely the pers....