Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1516 - AT - Service TaxLiability of Service Tax - GTA services - claim of the appellant is that they are not liable for tax as they are not issued any consignment note, and they are eligible for abatement of 75% of the amount of the freight paid by them to GTA - Held that:- The appeal filed by the appellant is devoid of any evidences as to the claim of the appellant that they did not avail services of goods transport agency but owners of the individual tax to whom they have paid freight charges. Appeal memoranda is also devoid of any evidence to suggest that the appellant had declarations of transport agencies to indicate that they had not availed CENVAT credit on the capital goods, which is requirement for claiming the abatement of 75% of the value of freight paid. The appellant has no case on merits - appeal dismissed - decided against appellant.
|