TMI Blog2007 (9) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... n before the Commissioner (A) was whether the appellants were liable to discharge Service tax in the absence of the transporter issuing consignment note. 2. The appellants prayed for clarification from the Assistant Commissioner. The Assistant Commissioner by his letter dated 20-12-2005 clarified that it is the responsibility of the goods recipient to receive the goods in proper form i.e., consignment note. If you fail to take the consignment note, action will be initiated against you for violation of Rule 4(8) of Service Tax Rules, 1994. He further clarified that any documents used for freight incurred either as a consignor or consignee will be the basis for purpose of payment of Service Tax . He further stated that you are reques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, and hence not taxable. 2.2 The Departmental representative contended before the Commissioner (A) that the person making payment towards freight is liable to pay Service tax in case the consignor or consignee of the goods transported falls in any of the categories specified in Notification No. 35/2004 dated 3-12-2004. He stated that taking of proper documents for payment of duty is the responsibility of the assessee concern. The Commissioner (A) after due consideration gave his findings in Para 5, which is reproduced herein below. 5. I have carefully gone through the case records and the submissions made by the appellants, including those urged at the time of personal hearing. I find that issue of consignment not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny computation of the Service tax or any dispute pertaining to amounts to be quantified or required to be paid. The appellants only sought clarification from the Assistant Commissioner pertaining to the non- issue of consignment note by the transporters. The Assistant Commissioner clearly clarified that it is mandatory under Rule 4(B) of Service Tax Rules for issue of documents. The appellants are not contesting the fact that they are the persons who are required to discharge the Service tax. They are finding difficulty in getting the consignment note or bills or Challans as defined under Rule 4(13) of Service Tax Rules. 6.1 On a careful consideration, I find that these appeals do not have any merit at all. All the statutory provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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