Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 1055 - AT - Service TaxDemand of service tax - Goods Transport Agency Service - trucks were driven by drivers of the appellant - Held that:- in the light of the judgments of Hon’ble High Court of Madras in CCE, Salem Vs Suibramia Siva Co-operative Sugar Mills Ltd. [2014 (11) TMI 925 - MADRAS HIGH COURT] where it was held that the use of the word 'any person' in the definition of 'Goods Transport Agency' includes individual truck owners also and the judgment of Tribunal in the case of Sree Balaji Transport Vs CCE & ST, Tirupathi [2015 (10) TMI 53 - CESTAT BANGALORE] where Tribunal observed that under Section 60(506), Goods Transport Agency means any person who prides service in relation to transport of goods by road and issues consignment note, by whatever name called. The language of the section is unambiguous and that any person (including individuals) who provides service in relation to transport by road is liable to service tax. The appellant does not succeed on merits. Period of limitation - freight charges - duty having been paid on FOR basis - no suppression with intention to evade payment of service tax - Held that:- it is the case of the appellant that the freight charges were shown in the invoices and that these invoices were signed by the jurisdictional officer. As per the agreement the appellant has agreed to bear the transportation charges. The appellant is registered for Goods Transport Agency Services. In the invoices, the appellant has shown the freight charges separately. But the appellant failed to discharge the service tax liability on the freight charges collected. In such score, the invocation of extended period of limitation is legal and proper. - Decided against the appellant
|