TMI Blog2022 (11) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 30/2012-ST, as amended - HELD THAT:- Out of total demand of Rs. 86,185/-, Rs. 75,401/- pertains to air freight and due to calculation error this amount has been sustained as is evident from the record - the amount of Rs. 7,456/- is not liable on account of freight services provider being located in India. As the Indian service providers registered under the provision of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared that the appellant had imported certain raw materials during the period 23.04.2017 to 30.06.2017 but they have not discharged the service tax liability of Rs. 8,60,332/- on ocean freight / air freight under reverse charge mechanism. It appeared to Revenue that as per provisions of Rule 2(1)(d)(i) (EEC) of the Service Tax Rules, 1994 as amended vide Notification No. 16/2017-ST, effective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax of Rs.8,60,332/- including cess, on freight under reverse charge mechanism. Further, penalty was proposed under Section 78. 4. The show cause notice was adjudicated on contest whereby demand of Rs. 94,339/- was dropped on account of transportation through air and the proposed demand of Rs.7,65,993/- was confirmed alongwith interest and equal amount of penalty. 5. Being aggrieved, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant urges that out of total demand of Rs. 86,185/-, Rs. 75,401/- pertains to air freight and due to calculation error this amount has been sustained as is evident from the record. 7. Secondly, the amount of Rs. 7,456/- is not liable on account of freight services provider being located in India. As the Indian service providers registered under the provision of service tax and paid the tax, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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