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TMI Blog2016 (9) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... e on a monthly basis, which is revised periodically, for the services specified therein. Apart from the remuneration towards the consideration for services rendered, M/s HUL also reimburses expenses incurred by the appellant on their behalf. Besides being providers of CFA services, they are also providing Goods Transport Agency Services to various manufacturers /marketers. M/s HUL is one of the major clients to the appellant whom they provide GTA services at various locations, including at Vijayawada, Andhra Pradesh and at Chikballapur, Karnataka. The said recipient of the GTA services is discharging service tax under reverse charge mechanism on the GTA service ( ie. freight charges) rendered by appellant, through their service tax registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Stockists/depots in designated areas in Andhra Pradesh, would not fall under Transportation of Goods by Road/Goods Transport Agency Service, on the ground that the said activities are not merely transportation but form part of the CFA services. Similarly, it was alleged in the show cause notice that the services of transportation and handling of goods Ex. Chikballapur, Karnataka during the period from 04/2012 to 03/2013, in terms of the letter dated 06-02-2013( valid upto 31-12-2014) with the Company (ie. HUL) amounts to rendering of the taxable service of Business Support Services. As per the show cause notice, the appellant's operation team provides the following services Ex-Chikballapur: 1 . Services like arranging trucks for trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2015 in W.P.No.3393 of 2015. "The petitioner can very well approach the appellate authority with an application for waiver of pre-deposit. The appellate authority for the time being without insisting upon pre-deposit as per the amended provision, shall consider such application in accordance with law. This order will be effected provided the Petitioner prefers an appeal within fifteen days from the date of receipt of a copy of this order and make such application. In case of failure this interim order will stand vacated" Hence this appeal along with application for waiver of pre-deposit and stay of recovery of adjudged dues. 4. Today when the stay application came up for hearing, with consent of both sides the appeal itself was taken f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant had not produced documents such as challans etc. in support of this claim. The fact of payment of service tax by M/s HUL is a matter of record and is verifiable even through departmental channels at the disposal of the respondent. The department has not discharged the burden of proof cast upon it to prove that the GTA services provided by the applicant are rightly classifiable either under C & F A service Ex. Vijayawada depot or under Business Support Services at Ex.ChikbaIIapur. In any event, the case of department on the aforesaid classification issue is bound to fail in view of the evident inconsistency in the stand taken by the department ie. the very same services are sought to be treated as C & FA services at Ex. Vijayawada ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability needs to be discharged by the appellant. 7. In response, the learned advocate appearing for appellant, Ms. Maithili referred to the Tribunal Order in the case of CCE, Raipur Vs Supreme Warehousing Corporation [2015-VIL-304-Cestat- Del-St] where it has been held that transportation charges reimbursed by M/s Grasim Industries to it's C&F agents was not includable in the assessable value of C&F agent service rendered by the latter. She also submitted that the Chartered Accountant certificate certifying that HUL has discharged the duty liability under the category of GTA was not considered by the adjudicating authority. She submitted that the appellant has now obtained from HUL copies of all concerned statutory documents which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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