2024 (8) TMI 321

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....e appellant are registered as a 'manufacturer' of sugar and also registered under Service Tax for the purpose of Goods Transport Agency services. On verification of their records, it was alleged that the appellant was paying freight charges to transporter towards transportation of sugarcane from the fields of cane growers to their factory on behalf of the cane growers and recovering the said freight amount from the total amount paid to the cane growers from whom the cane had been sourced. On completion of investigation, a show-cause notice was issued to them demanding service tax of Rs.1,12,396/- under the GTA service after allowing abatement of 75% for the period from 01.01.2005 to 05.05.2006 with interest and penalty. On adjudication, the....

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....at the show-cause notice was issued on 31.10.2008 for recovery of the amount pertaining to the period 01.01.2005 to 05.05.2006 is barred by limitation as no facts have been suppressed or concealed from the knowledge of the Department. Also, penalty imposed on the appellant is unwarranted. 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner(Appeals). 5. Heard both sides and perused the records. 6. The short issue involved in the present appeal is whether the appellant is required to pay service tax on the amount of transportation cost paid to the transporters and later recovered from the cane growers. We find that the issue is no more res integra and covered by the judgment of this Tribunal in the case of Shr....