2019 (3) TMI 1381

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....ce Tax<br>Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) For The Appellant : Absent On Call For The Respondent : Shri Mohd. Altaf, Assistant Commissioner (AR) ORDER Per: Archana Wadhwa On matter being called neither anybody appeared nor is there any adjournment request inspite of the notice of hearing having been sent to the appellant well in a....

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....ry to their depot in Mumbai. Inasmuch as the service tax was exempted for transportation of the food stuffs, vide Notification No.25/2012-ST dated 20.06.2012, the appellants filed refund claims in respect of the service tax paid by them on the GTA services. 3. The said refund claims were rejected by the Original Adjudicating Authority on the ground that while exporting the goods, the appellants....

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....d by Notification No.3/2013-ST dated on 01.03.2013 exempts the services provided by good transport agents by way of transportation in a goods carriage for foods stuffs including Flours, tea, coffee, jiggery, sugar , milk products, salt and edible oil, excluding alcoholic beverages. There is no dispute that frozen meat is food stuff and transportation of the same stands exempted vide the said notif....