2019 (11) TMI 1161

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....ate Shri Vineet Kumar Singh appearing on behalf of the Appellant and learned AR, Shri Pawan Kumar Singh appearing on behalf of the Revenue, we find that the appellant is exporter of writing paper, which is being manufactured by them. In terms of Notification No.31/2012-ST dated 20 June, 2012, they used the services of GTA for movement of the goods for the export purposes. Inasmuch as the export in their case was being undertaken from Land Custom Station and not from the port or air port, the Revenue proposed to deny the benefit of the said Notification on the ground that the same exempts only movement of the goods for export purposes from port or air port and not from land customs. The exports from land custom stations were introduced in th....

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....rport, as the case may be, from where the goods are exported. The exporter shall have to produce the consignment note, by whatever name called, issued in his name. The amendment in the said Notification was carried out by Notification No.04/2015-ST dated 01 March, 2015 in following manner:- 1. In the said notification, in the Table, against Sl. No. 1, in column (2), for the words "port or airport", at both the places where they occur, the words "port, airport or land customs station" shall be substituted. 2. This notification shall come into force on the 1st day of April, 2015. 5. As is seen from above, the original Notification granted exemption to the GTA services availed for transportation of the goods for export purpose up to....