2008 (9) TMI 225

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....he Respondent. [Order]. - Heard both sides. 2. This is an application filed by M/s. Sakthi Sugars Limited for waiver of predeposit and stay of recovery of service tax of Rs. 6,83,417/- demanded from them, applicable interest and penalties of equal amount as service tax demanded imposed under Sections 76 and 78 of the Finance Act, 1994. The impugned order affirmed the demand of service tax (i....

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....of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport agency to a customer, in relation to transport of goods by road in a goods carriage, from the whole of service tax leviable thereon under Section 66 of the said Act, where,- (i) the gross amount char....

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....ported in the same truck (goods carriage) and sent to the appellants. In the impugned order the Commissioner (Appeals) upheld the interpretation of the Notification applied by the original authority to the effect that the assessee has to pay tax when gross value charged for transport of individual consignment exceeded Rs. 750/-. He rejected the plea made by the appellants that ceiling of Rs. 750/-....

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....ity on service received treating the same as output service. Ld. JCDR defends the findings of the Commissioner (Appeals). He submits that at the material time the provisions did not allow an assessee to discharge the tax due on GTA service received treating the same as output service. He relies on a decision of the Tribunal in the Final Order No. 651/08 dt. 4-7-2008 [2008 (12) S.T.R. 23 (Tri.)] in....