2019 (11) TMI 493

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....pdt. (AR) for the respondent ORDER Nobody appeared for the appellant. Accordingly, I have gone through the COD application praying for condoning the delay of 10 months in presenting the appeal. It is seen that demand of service tax of Rs. 2508/- stands confirmed against the appellant along with imposition of penalty. As the appellant was not having any service tax registration, he approached....

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....e of show cause notice dated 08.04.2015. The said proceedings resulted in passing of order by the original adjudicating authority confirming demand to the extent of Rs. 3035/- along with imposition of penalty of Rs. 5000/- as also imposition of penalty under section 70 of the Finance Act, 1994 etc. 4. On appeal, Commissioner (Appeals) observed that in most of the cases, the transport charges we....

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.... demand also stands assailed on the point of limitation. 6. I find that there is no finding of the lower authorities that consignment note were being issued by the said individual tempo driver in which case the services cannot be held to be GTA service so as to make the appellant liable to service tax. Further, in terms of the notification, if the charges are not more than Rs. 1500/- per trip t....