2022 (4) TMI 1207

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned Rakesh Saini, the respondent-assessee present in person has mentioned that vide the present appeal the department has challenged the dropping of the demand of Service Tax amounting to Rs. 20,830/- irrespective that vide the Show Cause Notice the demand of Rs. 4,53,279/- was proposed. It is submitted that such amount is much below the monetary limit fixed by the Central Board of Excise and Customs for maintainability of any appeal before this Tribunal. The appeal is accordingly prayed to be dismissed on this ground itself. Adjournment as prayed for is heavily objected. 3. While replying to the said objection, learned Departmental Representative has emphasised upon the powers of Central Board of Excise and Customs under section 35 R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....category of persons who are liable for payment of Service Tax under reverse charge mechanism as per Rule 2(1)(d)(B) of Service Tax Rules, 1994. Hence the claim of exemption from payment of service tax in terms of Notification No. 30/2012 ST dated 20.6.2012 read with aforesaid Rule was held not taxable. Accordingly, it was the demand of Rs. 20,830/- on freight amount of Rs. 6,74,125/- received during the financial year 2012-13, only which was confirmed. The Appellate authority vide Order-in-Appeal No. 511/2020 dated 03.11.2020 has dropped the said demand as well holding that GTA service were provided by the assessee respondent to the public/ private limited firm and factories only where the liable to pay the service tax on services received ....