Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 493 - CESTAT MUMBAIGTA Service - services of tempo for transporting their outward material from the factory - sub-clause 21(b) of notification no. 25/2012 - extended period of limitation - HELD THAT:- There is no finding of the lower authorities that consignment note were being issued by the said individual tempo driver in which case the services cannot be held to be GTA service so as to make the appellant liable to service tax. Further, in terms of the notification, if the charges are not more than ₹ 1500/- per trip the same are exempted in terms of notification. The statement attached indicate that the said charges were less than ₹ 1500 per trip. There is also favour with the appellant’s contention that the demand, which stands raised by invoking extended period is to be set aside. Appeal allowed - decided in favor of appellant.
|