2026 (7) TMI 1617

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....P.V. SUBBA RAO In these three appeals M/s Adarsh Marketing [Adarsh] and Chhabra Enterprises [Chhabra], the appellants, are assailing the order in appeal no. 153-155(SM) ST/JPR/2021 dated 23.03.2021 passed by the Commissioner (Appeals), Jaipur in which he decided three appeals against the orders passed by the Additional Commissioner. The details are as follows: Sr No. File No. Order-in-Appeal No. & Date Appellant 1 APPL/JPR/ST/JP/52/II/2020 23-24 (Sevakar)JP/MS/2019-20-ADC Dated 30.11.2019 M/s Adarsh Marketing, 314, Adarsh Nagar, Near Happy Nursing Home, Jaipur-302003 2 APPL/JPR/ST/JP/53/II/2020 23-24 (Sevakar) JP/MS/2019-20-ADC Dated 30.11.2019 M/s Adarsh Marketing, 314, Adarsh Nagar, Near Ha....

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....ion. Since their principals are bodies corporate, service tax liability with respect to goods transport, if any, would lie with the principals and not with the appellants. The goods transport agency service cannot be combined with the clearing and forwarding agency services even though the two services were provided under the same agreements. The amounts paid for the two services were given separately in the agreements. Therefore, according to the appellants, no service tax was payable by them on the GTA services. Show cause notices were issued and demands were confirmed by the original authority which were upheld by the Commissioner (Appeals) in the impugned order relying on his own decision in Order-in-Appeal No. 149(SM)ST/JPR/2021 dated ....