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M/s. Chairman Silk Mills Pvt. Ltd. Versus C.C.E. Jaipur-II

2016 (8) TMI 946 - CESTAT NEW DELHI

Demand of tax and penalty – reverse charge mechanism – manufacture of grey fabrics – import of yarn from Nepal – separate invoice raised for expenses like transportation, clearance expenses etc – is appellant receiving GTA services from exporter? - Notification No. 35/04-S.T - Held that: - the contract of appellant with the Nepalese suppliers is for supply of yarn and not for providing any particular service. Transport of goods is an activity incidental to the supply of goods for which Nepalese .....

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No. 35/04-S.T. – appellant not liable to pay service tax – appeal allowed – decided in favor of appellant. - ST/668/2010-ST(DB) - Final Order No. 52756/2016-ST(DB) - Dated:- 26-7-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Ms. Rinki Arora, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent ORDER As per the facts on record the appellants are engaged in the manufacture of grey fabrics and for the said purpose, they have imported yarn .....

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e basis. Accordingly, proceedings were initiated against them which resulted in passing of the order by the Deputy Commissioner confirming the demand to the extent of ₹ 60,750/- along with confirmation of demand and imposition of penalty equivalent to duty in terms of section 78 of the Finance Act 1994. In turn penalties were imposed under section 76 and 77 of the Finance Act. The said order was upheld by Commissioner (A). Hence the present appeal. 3. After hearing both the sides we find t .....

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lese suppliers who had engaged the transporters and billed the appellants for value of the goods and also the transport expenses from Nepal border to their factory premises, which were paid by the appellants. I find that the Commissioner (Appeals) in the finding portion of the impugned order has observed that although initially freight/transportation charges had been paid by the consignors (yarn supplier situated in Nepal) on behalf of the consignees (the appellants), but because so paid transpo .....

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o had engaged the transporter and had paid to them, just because they had reimbursed Nepalese suppliers for the transport expenses from the Nepal border to the appellants' factory premises. The consignors in Nepal cannot be treated the appellants' agents as no evidence in this regard has been produced. Moreover, for determining as to which person is liable to pay service tax on GTA services in accordance with the provisions of Notification No. 35/2004-S.T, issued under Section 68(2) of t .....

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