2020 (3) TMI 261

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....t Shri Santosh Kumar Agarwal, Authorized Representative for Respondent ORDER ARCHANA WADHWA The appellant is a registered clearing and forwarding agent for M/s ACC Limited and was also procuring the GTA services. He is liable to pay service tax on the GTA services so received by him, on reverse charge basis. Further wherever the transportation charges are less than Rs. 1500/-, the same are exe....

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....k of documentary evidence benefit of exemption of Rs. 1500/- charge is not to be extended to them, even then they are entitled to the abatement provided in terms of Notification No.12/2003 upto an extent of 75%. As such only 25% of service tax was payable by them, which also was available to them as credit. As such the entire exercise was Revenue neutral, in such case the extended period cannot be....