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M/s Zuari Industries Ltd. Versus Commissioner of Service Tax, Goa

2016 (6) TMI 1104 - CESTAT MUMBAI

GTA service - claim of exemption where gross amount charged on an individual consignment transported in a goods carriage does not exceed ₹ 750/- or ₹ 1500/- extended period of limitation - appellant have taken categorical stand that they have bonafide belief that exemption of Notification No. 34/2004 is applicable to them in respect of transport of goods if freight per truck load does not exceed ₹ 1500/-. Despite this correspondence the department has issue the show-cause notic .....

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llary Iron & Ores Pvt. Ltd. [2009 (12) TMI 150 - CESTAT, BANGALORE]. In these circumstances, we do not find any suppression of fact on the part of the appellant, hence the demand of longer period by invoking proviso to Section 73(1) is not sustainable. - Demand set aside - Decided in favor of assessee. - ST/263/11, ST/400/12, ST/70/12, ST/86445/14 - Order No. A/87891-87894/16/STB - Dated:- 25-5-2016 - Mr. Ramesh Nair, Member ( Judicial ) And Mr. C. J. Mathew, Member ( Technical ) Shri J. H. .....

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terpretation of Notification No. 34/2004-ST dated 03.12.2004 according to which taxable service is exempted provided by a Goods Transport Agent to a customer in relation to transport of goods by the road, from whole of Service Tax leviable thereon where:- (i) The gross amount charged on consignment transported in a goods carriage does not exceed ₹ 1500/- or (ii) The gross amount charged on an individual consignment transported in a goods carriage does not exceed ₹ 750/-. As per the f .....

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y the appellant upheld the Order-in-Original relying on the judgment of this Tribunal in the case of Bellary Iron & Ores Pvt. Ltd. Vs. Commissioner of Central Excise, Belgaum [2010 (18) STR 406 (Tri.-Bang.)] wherein it is held that in case of individual consignment exemption is available only if the freight charge is less than ₹ 750/- and not freight charge is more than ₹ 750/-. Aggrieved by the impugned order the appellants are before us. 3. Shri J.H. Motwani, learned Counsel fo .....

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05 written by the appellant to the Superintendent of the Service Tax. (ii) Reply dated 01.06.2005 written by the Office of the Customs and Central Excise. (iii) Letter dated 16.06.2005 written by the appellant to Office of the Commissioner, Panaji Goa, and copy to Superintendent of the Service Tax. (iv) Then reply dated 05.07.2005 of the Assistant Commissioner of Central Excise, Panji Goa written to the appellant. In view of the above correspondence the appellant have taken categorical stand tha .....

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submits that on the basis of these facts the penalty is also not imposable. He further submits that the issue involved is having grove interpretation of Notification No. 34/2004-ST and various litigations were going on this issue, therefore it cannot be said that there is a suppression of fact on the part of the appellant. In view of this fact, neither demand for the longer period nor penalty for the entire period is sustainable. 4. On the other hand Shri B. Kumar Iyer, learned Superintendent ( .....

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