9911796707
TMI Blog2013 (2) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; This is an appeal filed against the order in appeal No. 406/ST/Kol/2011 dated-18.11.2011 passed by the Commissioner of Central Excise (Appeal-I), Kolkata. 2. Briefly stated facts of the case are that the appellant had received services of individual truck owners, Goods Transport Agencies (GTA) etc. for the period from 2004-2005 to 2009-2010 but they have not paid any service tax on the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were not liable to pay Service Tax on the said amount as the amount has been paid in most of the cases to individual truck owners and also the consignments were below the exemption limit of Rs.750/- per trip for single consignment and Rs.1,500/- for double consignment under Notification No. 34/2004-ST Dated- 03.12.2004.Where ever they had availed the services of GTA, they ensured that the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht amount paid by them in most of the cases were below Rs.750/- per single trip and Rs.1500/- for double consignment. This claim of the Appellant needs verification by the lower authorities. Both sides agree that the case be remanded to the original adjudicating authority for verification of these facts. In these circumstances, the order passed by the Ld. Commissioner (Appeal) is set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
