2008 (3) TMI 176

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.... Nitish Birdi, SDR, for the Respondent. [Order per P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we come across a challenge by the assessee to a demand of service tax of over Rs. 81 lakhs and Education Cess of about Rs. 1.6 lakhs as also to penalties imposed under various provisions of the Finance Act, 1994. The above demand of service tax is in respect of Good....

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....rds the other two inputs transported from the seaport to the factory, it is the case of the appellants that this transportation was undertaken as part of a turnkey contract and, therefore, no service tax was payable in the GTA category. If at all any tax was payable, it was payable only by the transporter. In this connection, ld. Counsel has referred to the relevant purchase order, invoice etc. Th....

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.....T. The impugned demand is also in the category of GTA service and hence such abatement would prima facie be admissible to the appellants. However, as regards the transportation of the other inputs from port to factory, it appears that this was undertaken by M/s. South India Corporation (Agency) Ltd. (SICAL, for short) as part of a turnkey contract. The relevant purchase order indicates that the a....