Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (8) TMI 1234 - CESTAT AHMEDABADEligibility for Exemption N/N. 30/2012-ST - Service classifiable under goods transport agency service - payment received as consideration of service for which TDS was deducted and reflected in 26AS - HELD THAT:- From the notification, it can be seen that in case of service provided by a ‘goods transport agency service’ in respect of transport goods by road, 100 % Service Tax liability is on a person receiving the service subject to condition that the said service recipient falls under the category of clause A(ii)(a)to(f) of para 1of the Notification. On the claim of the appellant that in case of GTA the service recipient is liable to pay the Service Tax in terms of the above Notification, the Learned Commissioner (Appeals) has held that in absence of any documentary evidences, the benefit of exemption cannot be extended to the Appellant on the basis of presumption. Thus, despite there are numbers of limited and private limited companies as service recipients, the Learned Commissioner (Appeals) has assumed that the majority these customers maybe proprietor and accordingly exemption was denied. The finding given by the learned commissioner (Appeals) is cryptic and cannot be agreed upon -Firstly, by name itself it appears that most of the service recipients are limited and private limited companies and also the partnership firm. At least in that cases the Service Tax could not have been demanded from the appellant. Moreover, in respect of others merely by name it cannot be ascertained whether the service recipient are covered under clause A(ii)(a)to(f) of notification. It was incumbent on the Learned Commissioner (Appeals) to verify the actual status of the service recipients from the records. In this position, the whole matter needs to be reconsidered by the Adjudicating authority. Appeal allowed by way of remand.
|