Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 497 - AT - Service TaxTransport of goods by road service - service tax was demanded from assessee for transportation of consignment in goods carriage. Assessee disputed quantification of service tax liability on ground that as per Notification No. 34/2004-ST, dated 3.12.2004, read with Notification No. 23/2008-ST, dated 1.05.2008, there will be no service tax where consignment transported in a goods carriage does not exceed Rs. 1500 or gross amount charged on an individual consignment transported in a goods carriage does not exceed Rs. 750. Assessee submitted that no verification of freight document and freight account was carried out and if same was carried out, there would be no service tax liability except as admitted by it and had been paid by it before adjudication. Matter was to be remanded to adjudicating authority for re-determination of tax liability.
|