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2016 (6) TMI 1104 - CESTAT MUMBAIGTA service - claim of exemption where gross amount charged on an individual consignment transported in a goods carriage does not exceed ₹ 750/- or ₹ 1500/- extended period of limitation - appellant have taken categorical stand that they have bonafide belief that exemption of Notification No. 34/2004 is applicable to them in respect of transport of goods if freight per truck load does not exceed ₹ 1500/-. Despite this correspondence the department has issue the show-cause notice on 28th January, 2009 for the period 2006-07, hence the extended period was invoked. Held that:- The appellant took clear stand that as per their belief they are entitled for the exemption for the reason that only in case of transportation charge exceed ₹ 1500/-, it is chargeable to Service Tax but in the case of appellant, the freight charges ranging from ₹ 750/- to ₹ 1500/-. Moreover, the issue was not free from doubt and the same was finally decided in the case of Bellary Iron & Ores Pvt. Ltd. [2009 (12) TMI 150 - CESTAT, BANGALORE]. In these circumstances, we do not find any suppression of fact on the part of the appellant, hence the demand of longer period by invoking proviso to Section 73(1) is not sustainable. Demand set aside - Decided in favor of assessee.
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