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2016 (8) TMI 1055 - CESTAT HYDERABAD

2016 (8) TMI 1055 - CESTAT HYDERABAD - 2016 (43) S.T.R. 574 (Tri. - Hyd.) - Demand of service tax - Goods Transport Agency Service - trucks were driven by drivers of the appellant - Held that:- in the light of the judgments of Hon’ble High Court of Madras in CCE, Salem Vs Suibramia Siva Co-operative Sugar Mills Ltd. [2014 (11) TMI 925 - MADRAS HIGH COURT] where it was held that the use of the word 'any person' in the definition of 'Goods Transport Agency' includes individual truck owners also an .....

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he appellant does not succeed on merits. - Period of limitation - freight charges - duty having been paid on FOR basis - no suppression with intention to evade payment of service tax - Held that:- it is the case of the appellant that the freight charges were shown in the invoices and that these invoices were signed by the jurisdictional officer. As per the agreement the appellant has agreed to bear the transportation charges. The appellant is registered for Goods Transport Agency Services. .....

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R: 1 The appellant is aggrieved by the demand of service tax on freight charges. 1.1. The appellants are engaged in the manufacture of Electrical Distribution Transformers and are registered for the category of Goods Transport Agency Service. During the course of audit it was observed that appellants had entered into contract with M/s Nepal Electricity Authority, Nepal for supply of 628 nos. of electrical transformers. The contract value was inclusive of transportation charges of ₹ 69,00,0 .....

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ent. A show cause notice was issued which after adjudication, confirmed the demand of service tax along with interest and also imposed equal amount of penalty under Section 78 of the Finance Act, 1994. Aggrieved by this order, the appellants preferred appeal before the Commissioner (Appeals) who vide the order impugned herein upheld the same. Hence this appeal. 2. On the day the case was listed for hearing as per the published list, none appeared for the appellant. The learned counsel appearing .....

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ed on the judgment of CESTAT in Lakshmi Narayana Mining Co. Vs. CST, Bangalore 2009(16) STR 691(Tri). It is also submitted that the show cause notice is time barred. That there was no suppression of facts on the part of the appellant. The freight charges were shown in the invoices and these invoices were signed by the jurisdictional Officer and the same was also declared in the I.T. Returns. That therefore, the demand is time barred. 4. Against this, the learned DR Shri M.S. Naskar contended tha .....

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