2019 (1) TMI 1231

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....scharge service tax liability in respect of services from GTA as they were a partnership firm. Original authority confirmed the demand as proposed in the SCN vide order dt. 31.03.2011 which was upheld by the Commissioner (Appeals) in an order dt. 23.08.2012 (impugned order). 2. Today when the matter came up for hearing, on behalf of the appellant, Ld. Consultant Shri R. Balagopal submits that the proceedings have been initiated on the premise that appellants were a partnership concern, which is not correct. Ld. Consultant submits that appellant is only a proprietary concern proof of which had been submitted to the Commissioner (Appeals) which have been noted in para-8 of the impugned order. However, Commissioner (Appeals) has not taken cog....

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....ies Act, 1956 (1 of 1956); (c) any corporation established by or under any law; (d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any Part of India; (e) any co-operative society established by or under any law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or (g) any body corporate established, or a partnership firm registered, by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage;"; 4.3 From a perusal of the SCN dated 24-7-2006, it is seen that in pa....

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.... at all. 4.5 Be that as it may be, it would be necessary to go through the relevant provisions reproduced at para 4.2 above. On going through those provisions, it is seen that if the consignee to be liable to pay freight, it has to be a factory registered under Factories Act, or any company established under Companies Act, or any corporation established by or under any law or any society registered under the Societies Registration Act etc. or any cooperative society established by or under any law or any dealer of excisable goods who is registered under the Central Excise Act, 1944 or the Rules made therein or any body corporate established or a partnership firm registered by or under any law. Being a proprietary concern, we of the opinion....