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M/s MM Enterprises Versus Commissioner of Central Excise, Madurai

2015 (9) TMI 1383 - CESTAT CHENNAI

Waiver of pre deposit - C&F Agent and GTA service - Held that:- Tribunal in the case of M/s. Prakash Agencies Vs. Commissioner of Service Tax, Chennai (2013 (1) TMI 740 - CESTAT CHENNAI) has already granted stay following the decision of the Hon’ble .....

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ndency of the appeal.

As regards GTA service, we find that during the period in dispute the appellants were unregistered partnership firm and the unregistered partnership firms were brought into service tax net with effect from 1.7.2012. P .....

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8/2014 - Misc. Order No. 40876/2015 - Dated:- 8-6-2015 - R Periasami, Member (T) And P K Choudhary, Member (J),JJ. For the Appellant : Mr Bharath Kumar, Consultant For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per R Periasami: The appellant .....

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d ₹ 2,50,828/- as recipient of GTA service. 3. The learned consultant submits that service tax demanded under C&F Agent is nothing but reimbursable expense under Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 and this Tribuna .....

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vt. Ltd. Vs. Union of India -2012-TIOL-966-HC-DEL wherein the Hon ble High Court has struck down the provisions. 4. Regarding service tax on recipient of GTA service, he submits that during the relevant period 2007 08, 2008 09, 2009 10 and 2010 to 20 .....

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ith the Registrar of Firms and they have only obtained PAN from the income tax authorities. He further submits that Section 2(1)(d)(v) has been amended with effect from 1.7.2012 to include partnership firms whether registered or not and they are disc .....

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r law having obtained PAN with Income Tax Department, they are liable for payment of service tax as a recipient of GTA service. 6. After hearing both sides and on perusal of the records, we find that this Tribunal in the case of M/s. Prakash Agencies .....

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