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2015 (8) TMI 254 - CESTAT CHENNAI

2015 (8) TMI 254 - CESTAT CHENNAI - TMI - Waiver of pre deposit - GTA service - Transportation of lime stones from mines - Held that:- The total demand is made on the total payment made to the truck owners for the period 2006-07 to 2010-11. The issue of fortnightly bill payments and also whether issue of consignment note needs detailed consideration. However, taking into account the appellant's submission that in certain number of cases for each trip where the freight amount exceeds ₹ 750 .....

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ia Parthasarathy, AC (AR) ORDER Per: R Periasami: The adjudicating authority demanded service tax of ₹ 80,68,456/- and also imposed equal penalty in respect of transportation of lime stones from mining area to the crushing area by the truck operators engaged by appellant who raised bill on fortnightly basis. The adjudicating authority confirmed the demand under the category of Transport of Goods by Road Service for the period from 2006-07 to 2010-11 treating the service as GTA Service in t .....

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by GTA who issues consignment notes for transportation of goods. In the present case, there is no transport agency involved and therefore question of issuing consignment notes does not arise as they are fully owned truck owners. He also submits that in majority of cases the gross amount charged on an individual consignment transported in a goods carriage, is less than ₹ 750 per MT. He refers to detailed work sheet available as Annexure at page 60 to 78 of the paper book submitted by them. .....

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