Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 250 - CESTAT, CHENNAIGTA service - demand arises as a result of holding that the assessees are not entitled to the benefit of Notification No. 34/2004-S.T., dated 3-12-2004 for the reason that the gross amount charged for an individual consignment transported in a goods carriage exceeded Rs. 750/-. - contention of the assessees that they are covered by clause (1) of the notification as the gross amount charged on a consignment transported in a goods carriage ranged between Rs. 750/- and Rs. 1,500/- and did not exceed Rs. 1,500/- is prima facie not tenable in view of the clear language of clause (2) of the notification. Prima facie, the demand is also not barred by limitation for the reason that the assessees never disclosed the fact of availing exemption - plea of financial hardship has not been substantiated with any documentary evidence – stay granted partly
|