2020 (1) TMI 1287

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....istration in relation to Goods Transport Agency (GTA) Service. During the relevant period February, 2005 to Septembers, 2006, they had received GTA service but failed to pay the appropriate Service Tax by wrongly availing the benefit of exemption Notification No. 32/2004-ST dated 3.12.2004 and 1/2006-ST dated 1.3.2006 thereby short paid Service Tax amounting to Rs. 54,33,450/-. Consequently, a show-cause notice was issued to them on 15.5.2007 for recovery of the said amount along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the present appeal. 3. None present for the appellant. Heard the learned AR for the Revenue. 4. The learned AR for the Revenue has submitted that during the rel....

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....ice provided by a goods transport agency to a customer, in relation to transport of goods by road in a goods carriage, from so much of the service tax leviable thereon under section 66 of the said Act, as is in excess of the service tax calculated on a value which is equivalent to twenty five per cent, 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 G....

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....present appeal memorandum has submitted that relevant certificate/ declaration had been obtained from the consignor of the goods/ GTA service provider as required under the said notification and submitted to the Department during adjudication. In support, they have annexed few sample transport bills along with declarations with the appeal memo at pages 7 to 26. 6. On the other hand, in the impugned order, the learned Commissioner (Appeals) has observed that the appellants have failed to produce relevant documents in support of their claim that no credit was availed of the duty paid on capital goods used for providing taxable services and also on the availability of Notification No. 12/2003-ST dated 19.6.2003 as no such declaration was made....