2019 (5) TMI 150

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....ohan Damodhar After hearing both sides, we find that the dispute in this matter concerns demand of service tax on reverse charge basis on transportation of goods of the appellants for the period 01.01.2005 to 31.01.2009, on the freight expenditure incurred by them to the extent of Rs. 14,03,485/-. Department initiated proceedings vide a SCN dated 03.03.2010 proposing demand of an amount of Rs. 1,....

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....availed Cenvat credit of duty for providing taxable service and also benefit of Notification No. 12/2003. 2.2 Ld. Advocate draws our attention to para-6 of the impugned order to submit that while the Commissioner (Appeals) has acknowledged the submission of the said declarations by them, he has however not accepted the same, on the ground that they are not relatable to the consignment note are fo....

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....cromatic Grinding Technologies Ltd. 2012 (25) STR 355 (Tri.-Del.) 2.4 Ld. Advocate also submits that appellants had paid up the tax liability of Rs. 32,564/- after taking 75% abatement under the Notification No. 32/2004-ST and No. 1/2006-ST. The SCN has however demanded service tax liability on the entire 100% value of the taxable service. 3. On the other hand, Ld. AR supports the impugned order....