Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 344 - CESTAT BANGALOREGoods Transport Agency - Benefit of Notification No. 33/2004 - Whether the appellant was liable to pay service tax in respect of GTA services availed by them for transportation of flavoured milk – Whether the flavoured milk can be considered as milk or not – Held that:- There was a decision that it was not a milk product, it was not clear whether the expression ‘milk’ covers flavoured milk also - Further the exemption notification also includes milk along with fruits, vegetables and eggs which were all unprocessed and what emerges from the list of items was that once the goods were processed they may not be covered by the notification. In any case prima facie from the chapter note it appeared that milk as defined in the chapter note does not cover the product of the appellant - the issue required more detailed consideration of the exemption notification, the consideration of provisions relating to interpretation of statutes etc. which can be done at the time of final hearing only - At this stage we consider that the appellant had not been able to make out a prima facie case in their favour - the appellant was directed to deposit the amount within the normal period of limitation – Appellant was directed to submit the Pre-deposit – upon such Submission rest of the duty to be waived – partial stay granted.
|