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M/s Gayatrimata Industries Versus Commissioner of Central Excise and Service Tax, Belgaum

2015 (12) TMI 546 - CESTAT BANGALORE

Penalty u/s 78 - Goods Transport Agency Service - Held that:- In the light of the judgement of the Hon’ble High Court of Madras in the case of K.M.B. Granites Pvt. Ltd. (2014 (11) TMI 87 - Madras High Court), it is clear that transport service even when it is provided by the individual lorry/truck operators, is chargeable to service tax. - appellant is pleading that they should not be imposed penalty as during the relevant period, law of service tax in case of transportation service was not very .....

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en heard in detail. 2. The matter concerns with the payment of service tax on the service of the transportation of the goods, where individual lorry owners - who are father and son provided the services to the appellant (a partnership firm) and this partnership firm is made up of the same father and son who are the individual lorry owners. It is pointed out by the learned Chartered Accountant, Shri Dayanand. K., representing the appellant that out of the total liability of ₹ 93,666/-, abou .....

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decision of the CESTAT, Bangalore has held that only transport booking agents are covered under Goods Transport Agency Service and in case of individual truck operators, service tax is not liable to be charged. 2. The learned C.A. also argues that for the larger part of the liability i.e. about 90%, when father and son, who are individual lorry owners, have provided the services to the partnership firm/appellant, where the partners are same father and son, service tax is not liable. He further a .....

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t of service tax for the transport services during the relevant period and therefore, there was reasonable cause for their failure to timely pay the said service tax and they should be given the benefit of provisions of Section 80 of the Finance Act. 3. Learned A.R., Mr. Pakshirajan representing the Revenue argues that service provided by individual transport operators is liable for payment of service tax and said service tax is paid by the recipient of such services only. He cites in support th .....

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