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TMI Blog2009 (11) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - The appellant M/s. L.G. Polymers India (Pvt.) Ltd., incurred freight for inward, transportation of materials and did not pay Service tax under GTA services. The lower authorities demanded Service tax from the appellant as it was found liable under Section 68(2) of the Finance Act, 1994 (the Act) as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. 3. The freight incurred in respect of each consignment was below Rs. 1500/-. Notification No. 34/04-S.T., dated3-12-2004exempted consignments where freight incurred was below Rs. 1,500/-. 4. We have also heard learned DR who submits that the transporter had engaged trucks owned by others and was a GTA and the impugned demand of Service tax was in accordance with law. She als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 3-12-2004 was available to the appellant since the freight incurred for each consignment for transporting materials from the port to its premises was always less than Rs. 1500/-. The relevant Notification No. 34/04-S.T., dated3-12-2004is reproduced below : "Service tax exemption to consignments transported by road when gross amount charged is upto Rs. 1,500/- or when gross amount charged for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purposes of this notification, "an individual consignment" means all goods transported by a goods transport agency by road in a goods carriage for a consignee. 2. This notification shall come into force on the first day of January, 2005." 7. In the circumstances, we find that the appellants have made out a prima facie case for waiver of the adjudged dues. Accordingly, we order c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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