2023 (7) TMI 306

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....Appellant is the recipient of Goods Transport Agency Services. Show Cause Notice was issued to the Appellant on the ground that on gross value of freight of Rs.4,18,845/- they are required to pay Service Tax of Rs.41,884/-. The Appellants have submitted that they are required to pay Service Tax after taking the abatement of 75% from the gross value. Accordingly, after taking the abatement of 75%, on the balance 25% gross value, the Appellants have already paid Service Tax of Rs.26,564/- in the normal course during the period 2005-2006. The Adjudicating Authority has noted this fact and in the OIO he has appropriated the amount of Rs.26,564/- paid by the Appellant. However, he has confirmed the balance demand of Rs.16,158/- along with intere....

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.... to be decided is that how exactly it should be determined as to whether the conditions are fulfilled. The Board had clarified that the endorsement has to be made on the consignment note. Further, we have to take note of the fact that the notification, as such, does not stipulate any such condition. Notification requiring the receiver of the service to pay the tax also does not stipulate any such condition. Therefore, the requirements prescribed by the Board as per circular cannot be mandatory and cannot be used for denying substantive rights. It is not the case of the Revenue that the appellants have not received the service or service tax has not been paid. Therefore, we find that the Commissioner's order is just and fair and does not req....