TaxTMI 
TaxTMI 
2026 (2) TMI 907
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.... Final Order No. 21982 - 21984/2025<br>Service Tax<br>Hon'ble Dr. D.M. Misra, Member (Judicial) And Hon'ble Mrs. R. Bhagya Devi, Member (Technical) For the Appellant : Shri. Cherian Punnoose, Advocate For the Respondent : Shri M.A. Jithendra, Asst. Commissioner (AR) ORDER PER: DR. D.M. MISRA: These three appeals are filed against respective Order-in-Appeals passed by the Com....
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.... the Commissioner (A), who in turn upheld the orders of the original authority. Hence, these present appeals. 3. At the outset, the learned advocate for the appellant has submitted that they were not required to pay service tax since they received the services of individual truck operators and no consignment note has been issued, therefore, confirmation of demand against the appellant is incorr....
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.... payable on such services. It is his contention that therefore the entire exercise is revenue neutral and there is no gain or loss to the government on this account. Further, since their factory has been audited from time to time, therefore, invoking extended period of limitation is unwarranted. 5. Learned Authorised Representative (AR) for the Revenue reiterating the findings of the learned Co....
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.... agencies, who in turn collected the amount for said services from the appellants, recorded in their books of account. Therefore, service tax has been rightly leviable on the appellants for receiving transport service from the goods transport agencies, who in turn engage the trucks for delivery of the goods in the premises of the appellants. Appellants are also entitled to avail cenvat credit of t....