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2009 (12) TMI 150 - CESTAT, BANGALOREGoods Transport agency’s service- Notification No.29/2008-ST, dated 26.6.2008 and 34/2004, dated 3.12.2004- The assessee, a private mine, had incurred freight charges for transportation of iron ore by truck owners. The commissioner took the view that that the asseseee had not paid service tax under the category ‘ Goods transport agency services’. In the instant appeal, the assessee contended that transportation of goods by truck owners/ transporters without engagement/involvement of transport booking agent or goods transport agency was not liable to service tax. However commissioner allow the exemption under Notification No. 34/2004, dated 3.12.2004. Held that- in view of the clear language of the explanation to ‘Individual consignment’ used in the negotiation, the exemption is obviously admissible to goods transported as a single consignment for which the freight charged is not above Rs. 750. where the goods for the trip does not exceed Rs. 1500 per consignment, he is not eligible for exemption. In the circumstances, in which the assessee availed service of transportation by goods carriage not operated by GTA, were not liable to tax under the head ‘Goods Transport Agency Services’.
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