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2018 (7) TMI 1129 - AT - Service TaxGTA Services - Benefit of N/N. 34/2004 -ST dated 3.12.2004 - transports where, for the whole transport carriage, the freight paid exceeds ₹ 750/- but does not exceeds ₹ 1500/- - Held that:- In the instant case the individual consignment transported in a goods carriage exclusively for transportation of goods consigned to the appellant had freight amount exceeding ₹ 750/- thereby attracting the provisions of clause (ii) of the said Notification Clause (i) will apply only where the gross amount charged on consignments transported in a goods carriage does not exceed ₹ 1500/- - admittedly, there is no multiple consignments. A similar view was taken by this Tribunal in the matter of Bellary Iron & Ores Pvt. Ltd. V. CCE Belgaum [2009 (12) TMI 150 - CESTAT, BANGALORE], wherein this Tribunal while interpreting the N/N. 34/2004 has held that Where the goods carriage transports several consignments, the exemption will be available if the aggregate freight charged for the trip does not exceed ₹ 1500/-. Therefore, where an assessee incurred freight upto ₹ 1500/- per consignment the assessee is not eligible for exemption. Benefit of notification not allowed - appeal dismissed - decided against appellant.
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