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2010 (4) TMI 509 - AT - Service TaxTransport of goods by road service - The issue involved in all these appeals is that the appellants had not included the freight charges paid to the transporters claimed to be individuals for internal movement of the mining products within the mine area and for development of mine by uplifting the waste material in hired trucks in the taxable value as declared in ST-3 Returns filed by them. Demands were confirmed by adjudicating along with interest and penalties. Held that - in view of identical issue being decided in respect of very same assessee in its favour by Tribunal, impugned order was to be set aside and appeal was to be allowed.
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