2018 (8) TMI 1979

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....leging difference between value as per the Profit & Loss A/c. and the value as declared in ST-3 Returns in respect of claim of payment of outward freight, loading/unloading, rail freight, clearing and forwarding and the amount paid by the Transporters in respect of which service tax is paid by the Transporters. 2. The Adjudicating Authority confirmed the demand of service tax of Rs. 9,30,480/- along with interest and imposed equal amount of penalty under Section 78 and penalty of Rs. 5,000/- under Section 77 of the Finance Act, 1994. On appeal, the Learned Commissioner (Appeals) upheld the adjudication order and rejected the appeal filed before him. Hence, the present appeal before the Tribunal. 3. The Ld. Sr. Advocate appearing on behalf....

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.... 3,09,066   Railway Freight 52,61,566   Railway Rake Handling 29,89,859   Loading /Unloading charges 34,29,164   Service Tax collected by C&F 1,49,85,759 2,69,75,414   Total 14,37,640 Now details submitted 22.11.2016     Railway Rake Handling 10,95,100   Service Tax collected by C&F 3,40,961 14,36,061 Difference Total 1,579 As regards the loading and unloading charges incurred by the appellant for the period 2009-2010 and 2010-2011 amounting to Rs. 7,92,407/- and Rs. 34,29,164/- respectively, it is submitted that the service provider had collected the service tax in the invoice raised which was paid by the appellant. Accordingly, service tax cannot be demanded ....

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....ar 2009-2010 and 2010-2011 as shown in the Profit & Loss A/c. of the appellant company have not been properly declared in ST-3 Returns filed by them. Regarding loading/unloading charges it is submitted that the same have been paid to the labourers for loading of materials into the Lorries and for unloading from the Lorries and since these amounts are paid to the labourers by vouchers, no service tax liability arose on this amount. Regarding service tax on freight charges it is submitted that service tax was paid by the Transporter and also claimed by them in their bills. Regarding service tax liability on railway freight it is claimed that the same is exempted from service tax vide Notification No. 36/2004-ST dated 31.12.2004. Rs. 3,09,066/....