TaxTMI 
TaxTMI 
2019 (4) TMI 1816
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....purpose, is registered with the central excise department. The appellant is also registered with the service tax department as a recipient of Goods Transport Agency Service, for payment of service tax on the basis of reverse charge mechanism. During the disputed period Jan.' 2005 to Sep.' 2007, the appellant had discharged the service tax liability upon availing the benefit of abatement provided under Notification No. 32/04-ST dated 03.12.2004. The exemption provided under the said notification was a conditional one, which was required to be fulfilled as per the clarification furnished under the CBEC Circular No. B1/6/2005-TRU dated 27.07.2005. Since the appellant did not comply with the requirement of the said notification, the dep....
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....not registered with the service tax department. Since the transport operators were not goods transport agents, there was not requirement of issuance of any consignment note, as mandated in the service tax statute. Further, since those operators were not registered with the service tax department, there was no question of availment of cenvat benefit in respect of duty/tax paid on the inputs or taxable services. Thus, the conditions of Notification dated 03.12.2004 have been duly complied with by the appellant for the purpose of exemption benefit by way of abatement for payment of service tax. We find that the issue arising out of the present dispute is no more res integra in view of the decision of this Tribunal in the case of S.N.I. Industr....
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....t, of the gross amount charged from the customer by such goods transport agency for providing the said taxable service : Provided that this exemption shall not apply in such cases where - (i) the credit of duty paid on inputs or capital goods used for providing such taxable service has been taken under the provisions of the Cenvat Credit Rules, 2004; or (ii) the goods transport agency has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003]. 2. This notification shall come into force on the first day of January, 2005. [Notification No. ....
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....Suibramania Siva Co-op Sugar Mills Ltd.(supra) clearly held that any person who avails GTA Service from any person including individual truck operators are liable to pay service tax under Section 65(105) of the Finance Act. Therefore, the appellant is eligible to pay service tax as a recipient and they are eligible for abatement and the appellants have rightly paid 25% service tax on the freight paid. It is pertinent to state that w.e.f. 1-1-2010 both the conditions (i) and (ii) stipulated under the proviso to the said notification were deleted and the abatement is applicable without any conditions. In view of foregoing discussion, we hold that appellants are eligible for the benefit of exemption Notification No. 32/2004. Therefore, questio....