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Bhatia Transport Service Versus Commissioner of Central Excise, Indore

2016 (8) TMI 948 - CESTAT NEW DELHI

Demand of tax, interest and penalty - classification – GTA service – cargo handling service – clearing and forwarding agent services – reverse charge mechanism – Held that: - mere movement or transportation of the goods from one place to another, und .....

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owed – decided in favor of appellant. - Service Tax Appeal No. 270 of 2010 - Final Order No. 52894/2016 - Dated:- 28-7-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri A K Batra, Advocate for the Appella .....

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vices, the service tax is required to be paid by the recipient under the reverse charge mechanism. As regards the handling charges, the appellant was discharging its Service Tax liability on the charges being given to them by the principal M/s. Gujar .....

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ility accordingly. The notice proposed to confirm demand of ₹ 4,84,206/- for the period 1.7.2002 to 30.9.06, by invoking the extended period of limitation. 2. The appellant took a categorical stand before the lower authorities by submitting tha .....

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and forwarding job for their principal and the issue stand covered by the Hon'ble Punjab and Haryana High Court in the case of CCE vs. Kulcip Medicines (P) Ltd. as reported in [2009 (14) STR 608 (P&H)], it stand held in the said decision that .....

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e above stand of the appellant were not found favour with by. the lower authorities who confirmed the demand along with confirmation of interest and imposition of penalties. 4. We, after hearing both sides find that the issues are no more res integra .....

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and unloading into trucks for transporting of goods to godown or to factory cannot be held to be an activity falling under the category of 'clearing and forwarding' activity. Infact we find that the issue stand decided by the Larger Bench dec .....

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the factories or premises of the principal or his agents; (b) Warehousing these goods; (c) Receiving despatch orders from the principal; (d) Arranging despatch of goods as per the directions of the principal by engaging transport on his own or throu .....

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