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2019 (2) TMI 676 - AT - Service TaxTaxability - GTA service - amounts paid by the appellant to various transport authority/individual owners of truck for transferring of styrene monomer from port to appellant premises - period January, 2005 to July, 2006 and August, 2006 to June, 2007 - Held that:- The issue decided in the case of M/S LG POLYMERS INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, VISAKHAPATNAM - I [2018 (10) TMI 553 - CESTAT HYDERABAD], where the abatement of 75% on the value of the freight is extended. The benefit of abatement of 75% on the freight value is eligible to the appellant, this 75% of the abatement of the freight value of the appellant needs to be extended. Penalties - Held that:- Since, the issue involved in this case was being agitated in various courts, the penalty imposed by the lower authorities are unwarranted and are set aside. Appeal allowed - decided in favor of appellant.
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