2023 (8) TMI 1234

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.... RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. C L MAHAR Shri P.D Rachchh, Advocate for the Appellant Shri, R.K.Agarwal, Superintendent (AR), for the Respondent ORDER RAMESH NAIR The brief facts of the case are that on the basis of 26AS details of Income Tax It was alleged by the department that the payment received as consideration of service for which TDS was deducted and reflected in 26AS,appellant have provided taxable service. Accordingly, the demand was confirmed and the same was upheld by the Commissioner (Appeals). The appellant's submission was that firstly, only on the basis of form 26AS, Service Tax demand cannot be confirmed. Alternatively, the appellant has taken a stand that the appellant's activity is classifiable ....

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....an be decided by remanding it to the Adjudicating Authority, only on the threshold point that if at all the service of the appellant is classifiable under 'goods transport agency service' whether the same is eligible for exemption Notification No. 30/2012-ST.The relevant portion of the notification is reproduced below: "I. The taxable services,- (A )(i) ........; (ii) provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in fo....

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....ommissioner (Appeals) has given the following findings: "Further on verification of Form 26AS, ledgers and profit & loss accounts, it transpires that the services were provided by the Appellant to their various customers such as Vimal Micron Ltd., Pranav Logistic, Shivam Logistics, Global Logistics, Face impex Pvt. Ltd., Hasti Petro Chemical, Granoland Tiles LLP, New Arjun Transport, Amco Food ind., Jagsun Carriers Pvt. Ltd., Yadav Transport, Sunflex Recycling Pvt. Ltd. etc. There is a possibility that some or majority of these customers may be proprietary firms, a category not covered under the Notification. However, to claim exertion from payment of service tax, the Appellant has to fulfil the conditions ar raentioned in the Notificatio....