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TMI Blog2014 (12) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... r R Gurunathan, AR JUDGEMENT Per B.S.V. MURTHY; When the matter was called, learned counsel for the appellant filed written submission which is reproduced in succeeding paragraphs - 2.1 The issue involved is levy of service tax for transporting levy sugar. The appellant, a Government of Kerala organization, had been entrusted with the work of transporting levy sugar from the different manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned therein that since the appellant is receiving the service of transportation from the GTAs service tax is payable for the same. Transporting of levy sugar from the manufacturer to the appellants depots is an integral function for its further distribution through the PDS system. Without transport, the distribution cannot take place. Hence transportation is integral with distribution and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lties imposed under Section 76 and 78 of the Finance Act, 1994, considering that the appellant being a Kerala Government Company, no malafides could be attributed, still maintained that the tax was payable as the appellant is a company registered under the Companies Act. He did not give any finding on the statutory nature of the function, which had been detailed in the appeal. He has also not acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel that prima facie, the appellant does not have a case since the appellant is a Limited Company and they are liable to pay service tax on GTA services and no valid ground other than stating that it is statutory function has been specified. Transportation of sugar by a Limited Company cannot be considered as statutory function. Moreover, the appellant has paid entire amount of tax plus interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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