TMI Blog2010 (1) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... cate, for the Appellant. S/Shri S. Gautam , SDR and R.K. Saini, JDR, for the Respondent. [Order]. Since common issue is involved in these stay applications, the same were heard together. The appellants are manufacturers of grey fabrics. They purchased yarn from manufacturers inNepal. The Nepalese suppliers supplied the yarn on FOR basis and the transportation of the yarn fromNepalto the appellant factories was arranged by the suppliers and it is the suppliers who paid the freight to the transporter. The suppliers issued two invoices - one for the value of the goods and the other regarding the statement of expenses i.e. customs duty, transportation, clearing expenses, handling and forwarding charges etc. The Department was o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 20,089/-under Sec. 78 4. ST/S/3207/09 in 965 of 2009 S.B. Fab (P) Ltd. 01/09-10 (ST) dated20-4-09 9,282/- alongwith interest Rs. 200/- per day under Sec. 76, Rs. 1,000/-under Sec. 77 Rs. 9,282/-under Sec. 78 1.1 On appeal to Commissioner (Appeals), the Commissioner (Appeals) vide impugned orders-in-appeal No. 144 (KKG) ST/JPR-II/09 dated 3-9-09, 128 (KKG) ST/JPR-II/09 dated 1-9-09, 234 (KKG) ST/JPR-II/09 dated 15-10-09 and 233 (KKG) ST/JPR-II/09 dated 15-10-09 upheld the Assistant Commissioner s order and rejected the appeal. It is against these orders of the Commissioner (Appeals) that the present appeals have been filed by the appellants. 2. Heard both the sides. 2.1 Shri Bipin Garg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e waived. 2.2 Shri S. Gautam and Shri R.K. Saini, the learned Departmental Representatives, pleaded that the cost of the transportation of the goods from Nepal to the appellant premises is reimbursed by the appellants to the suppliers, that the suppliers have to be treated as agent of the appellants and hence appellants have to be treated as recipient of the GTA service and that since in this case, the transportation of this goods is by road and the consignment notes have been issued, the conditions for charging the service tax under the category of GTA service are satisfied. The DRs, therefore, pleaded that the Department has strong prima facie case and hence this is not a case for waiver. 3. I have carefully considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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