TaxTMI 
TaxTMI 
2025 (11) TMI 196
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....while granting certain relief to the Appellant in respect of legal services and certain interest component has however upheld the demand of duty raised by the Show Cause Notice in respect of services rendered for transfer of goods. 2. The facts of the case are that the Appellant is a manufacturer of Special Denatured Spirit. During the period 2010-11 to 2012-13 the Appellant had given tankers on hire to M/s Dev Rubber Factory Pvt. Ltd. (Dev Rubber) who used these tankers for rendering the goods transport agency (GTA) services. It is the contention of the Appellant that Dev Rubber is registered as GTA Service provider with the Department and necessary evidence to the said effects has also been enclosed in the appeal papers, by way of a co....
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.... such supply of tangible goods (Tankers), to GTA for rendering GTA services were fully exempt vide Notification No.01/2009-ST dated 05.01.2009 as taxable service on supply of tangible goods provided by any person to a goods transport agency for use by the said GTA was exempt. She further submits that with effect from June, 2012 vide Mega Exemption Notification No.25/2012-ST dated 20.06.2012. "(b) Subsequently vide SI. No.22 of Notification No.25/2012-ST dated 20.06.2012. The relevant extract of SI. No.22 of Notification No.25/2012 is reproduced as under:- "22. Services by way of giving on hire - ........ (b) to a goods transport agency, a means of transportation of goods.;" The said rendering of servic....
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....t this proposition of the Revenue. It is categorical in the said agreement that the impugned tenancy was for a specified time period of two years, as extendable by mutual consent. The agreement categorically states that they are required to be returned in good condition as delivered and any breakage etc. will be borne by the lessee (Dev Rubber). The impugned agreement is purely in the nature of service of goods on payment of rent. 5. Service tax on supply of tangible goods as rightly pointed out by the learned Advocate is exempt as referred vide the aforesaid two notifications. 6. The Hon'ble Apex Court in the case of Bharat Sanchar Nigam Ltd. & Another vs. Union of India and Others (SCC (2006) 3 SCC), had in order to constitute a tra....
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....so find force in the plea of the Appellant that extended period of limitation was not invokable in the present matter as though the audit had pointed out the said objection vide its letter dated 13.09.2013 the show cause notice was issued to the Appellant well after two years on 16.04.2015. This Tribunal in the case of Commissioner of Service Tax, New Delhi Spicejet Ltd. 2023 (79) G.S.T.L. 271 (Tri.-Del.) has held as follows:- "12. In the present case, the show cause notice was issued on 21-10-2014. In regard to the demand of Cenvat credit taken in excess of Rule 6(3A) of the 2004 Credit Rules, the period of dispute is from July, 2010 to March, 2011. In regard to the demand of service tax short paid on excess baggage charges, the p....
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....ent deserves to be dismissed and is dismissed." Which ratio is applicable to the facts of the present case. 9. It may not also be out of place to invite attention to the decision of this Tribunal in the case of Narendra Road Lines Pvt. Ltd. vs. CCE & CGST, Agra (2022 (64) G.S.T.L. 354 (Tri.-All.)) wherein under similar set of situation the Tribunal had following to state:- "13. Further, on merits also we have examined that the appellant has carried out 3 type of activities : (a) Transportation of goods with or without issuance of consignment notes. (b) Hiring of vehicles to other GTA service providers, who have issued consignment notes to their clients. (c) Transfer of right to use goods. 1....