TaxTMI 
TaxTMI 
2018 (12) TMI 1786
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....fter undertaking the audit of financial records of the appellant, three show cause notices have been issued the details of which alongwith the concerned appeal as well as impugned order-in-original and order-in-appeal are given in the table here below :- Appeal No. SCN No. and date Period covered Amount (Rs.) Order-in-original No. and date Order-in-appeal No. and date Issue ST/50876 of 2014 V (ST)SCN/ /74/JDR/2012 dated 09/10/2012 2007-2008 to 2011-2012 upto September 2011 59,217/- 181/ST/2013 dated 23/04/2013 312/OPD/ ST/JPR-II/ 2013 dated 30/10/2013 Goods Transport Agency ST/52553 of 2015 V (ST)SCN/ 33/JDR/2013 dated 18/04/2013 October 2011 to March 2013 72,965/- 203/ST/2013 dated 19/08/2013 77 (SLM)....
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....itself has been enacted since 16/05/2008. It has also been mentioned that the appellant are entitled for the small scale industries SSI benefit. The learned Advocate appearing on behalf of the appellant has contended that earlier also the department has raised a demand of service tax under the GTA category on the supply of heavy transport vehicles and cars to Oil India Ltd. It has further been mentioned that on the same issue, earlier also demand had been raised against them under GTA category vide SCN C. No. V (ST) SCN/759/JDR/07/3071 dated 29/03/2007 and the demand was confirmed by department vide order-in-original No. 583/ST/2009-10 dated 12/07/2010 and penalty was also imposed against them. Later on the Commissioner (Appeals) has droppe....
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....ontention of the department that the appellant have provided certain vehicles to M/s Indian Oil Company, Jodhpur, in which the appellant have charged an amount of Rs. 54,000/- per month per vehicle as fixed charges + Rs. 12.50 per k.m. as the operating charges for supply of such vehicles. The department has entertained the view that the assessee has not discharged their service tax liability on the gross amount received by them from Indian Oil Company because the operating charges have not included by the appellant in the taxable value for determination of the service tax. Accordingly, a demand of Rs. 2,79,818/- has been made on them which has been got confirmed up to the level Commissioner (Appeals). So far as the show cause notice at Sl. ....
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....and one mentioned at Sl. No. (iii) are both hit by period of limitation because previously also the appellant has been issued a show cause notice No. V (ST)/SCN/759/JDR/07/307 dated 29 March 2007 which was adjudicated by the order-in-original No. 583/ST/2009-10 dated 12 July 2010 wherein a demand under the goods transport agency service was confirmed against the appellant and same was dropped by the Commissioner (Appeals) holding that the activity undertaken by the appellant does not qualify to be classifiable under the goods transport agency service. These facts were undoubtedly in the knowledge of the department and the department still chose to issue a show cause notice dated 09/10/2012 covering a period from 2007-2008 to 2011-2012 by in....
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.... demand against the appellant without giving any concrete findings on the submissions made by the appellant during the course of hearing. The appellant had mentioned that a demand was raised earlier confirmed on the amount received by them from the Indian Oil Company, Jodhpur under GTA service and same has been set aside by the Commissioner (Appeals) vide order-in-appeal No. 259-260 dated 28/06/2011 and thereafter the department has changed their stand and demand was raised under category of supply of the tangible goods. The Commissioner (Appeals) has not given any concrete finding on this submission of the appellant. We also feel that the certificates and the invoices submitted by the appellant before the Commissioner (Appeals) claiming th....