2019 (11) TMI 493

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....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 the jurisdictional Central Excise author....

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....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 were less than Rs. 750/- per consignment and as s....

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....tation. 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 the same are exempted in terms of notification. The ....