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2011 (8) TMI 156 - AT - Service TaxDemand - Exemption under Notification No.33/04-ST dated 03.12.04 - the appellant is engaged in providing service of transportation of milk and collection of sale proceeds from various milk parlours on behalf of Indore Dugdh Sangh Maryadit, Indore - The service tax stands confirmed against the appellant on the entire amount inclusive of transportation charges and collection charges on the ground that they were providing business auxiliary service - Assessee submitted that the contract entered into by them with their principal clearly shows the separate charges for transportation of milk as also for distribution of the same and the lower authorities were not justified in observing otherwise - the appellants contention that other distributors of the same principal similarly located have been extended the benefit of notification and by taking into account the adjudication order passed by the Assistant Commissioner, the matter needs reconsideration at the original level - the matter remanded for reconsideration to the original adjudicating authority
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