2025 (5) TMI 648

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... MEMBER ( TECHNICAL ) For the Appellant : Ms. Pankhuri Srivastava and Shri Alekshendra Sharma, Advocates For the Respondent : Shri Shashank Yadav, Authorised Representative ORDER BINU TAMTA : 1. Challenge in the present appeal is to the Order-in-Original No. 24/COMMR./DDN/2022 dated 31.03.2022 passed by the Commissioner, CGST, Dehradun confirming the demand of service tax along with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther units of the appellant situated at Hyderabad and Bhopal, it was noticed that the said units had not paid duty on due service tax on the income received on account of facilitation of freight and insurance. Information was called for from the appellant regarding the payment for freight and insurance income. In response, the appellant informed that they have received amount of Rs.90,12,98,559/- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to perform the work of unloading at site and handling inter-site and intra-site transportation, erection, testing and commissioning, completion of trial operation and handing over including insurance excluding Advance Loss of Profit (ALOP), excluding all kinds of transportation/duties on behalf of the clients for consideration. The services provided by them appears to be covered under the taxable....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oning of the plant or not. 6. Both sides agree that the issue has been decided in the case of the appellant in respect of their Bhopal Unit by Final Order No.57972 of 2024 dated 27.11.2024, where the issue has been decided in favour of the appellant that no service tax is levialbe on the amount towards facilitation of freight and insurance. The relevant para of the order is set out below:- ....