TMI Blog2010 (4) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 3.12.2004, read with Notification No. 23/2008-ST, dated 1.05.2008, there will be no service tax where consignment transported in a goods carriage does not exceed Rs. 1500 or gross amount charged on an individual consignment transported in a goods carriage does not exceed Rs. 750. Assessee submitted that no verification of freight document and freight account was carried out and if same was carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.Heard both sides. 3.The learned Advocate for the appellant submitted that there is no dispute of the service tax liability, the only dispute is of quantification of liability. As per the Notification No. 34/2004-ST, dated 3-12-2004 read with Notification No. 23/2008-ST, dated 10-5-2008, there will be no service tax where the consignment transported in a goods carriage does not exceed Rs. 1,500 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax liability and if it is found that the appellant is entitled to the benefit of the Notification cited above, the appellant be given the benefit of the same. With these observations it would be appropriate to remand back the matter to the original adjudicating authority to redetermine the service tax liability in the light of the Notification No. 23/2008-ST, dated 10-5-2008 and Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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