TMI Blog2013 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... from the factory and also bringing the raw materials into their factory who were owners of the vehicles as supported by producing the payment vouchers made to individual truck owners. From the said documents it is clear that they had not availed the services of goods transport agency(GTA) during the said period. See Bellary Iron & Ores Pvt.Ltd. vs. Commr. of C.Ex., Belgaum [2009 (12) TMI 150 - CES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them for recovery of the Service Tax of Rs.23,707/- for the said GTA services availed during the relevant period. The Ld.adjudicating authority after considering the submissions advanced by the appellant had reduced the demand to Rs.15,451/- and imposed penalty of equivalent amount. Aggrieved, the appellant filed appeal before the Ld.Commissioner(Appeal), who, however, rejected their appeal. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id figure was submitted, but they had never accepted the liability to pay Service Tax on the transport charges more than Rs.750/- per consignment. All along they have been pleading before the Department that their services would never fall under the category of GTA Service as the transporters or individual truck owners or drivers were out of purview of GTA Service. In support, he had referred to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 to 31.03.2008, the appellant had availed the services of transporters for transporting their goods from the factory and also bringing the raw materials into their factory who were owners of the vehicles. In support of the same they have produced the payment vouchers made to individual truck owners. From the said documents it is clear that they had not availed the services of goods transport agen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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