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2016 (11) TMI 487 - CESTAT BANGALORE

2016 (11) TMI 487 - CESTAT BANGALORE - TMI - Eligibility of 75% abatement on taxable value - the claim of appellant is that the appellant has not actually rendered such service as a consignor, he has not availed the credit of duty paid on inputs or capital goods for providing such taxable services but the appellant merely paid the tax which in the normal course should have been paid by the transport agency - suppression of facts - time bar - Held that: - I am of the considered opinion that there .....

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Garg, Judicial Member Shri G. B. Khot, Advocate For the Appellant Shri Ezhilmathi, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order passed by the Commissioner (A) vide his order dated 22.3.2012 vide which the learned Commissioner (A) has allowed 75% abatement on taxable value for the purpose of payment of service tax and also directed the adjudicating authority to recalculate the interest and penalty accordingly. Briefly the facts of the presen .....

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verification of the records by the department, it was found that the appellant had availed the services of transport of goods by road service during the period from 1.1.2005 to 31.3.2009. The appellant paid gross freight of ₹ 17,59,684/- during the period 1.1.2005 to 31.3.2009 towards the transportation. The taxable value of the said gross amount of freight works out to ₹ 11,26,098/- after taking into consideration the exemption as provided under Notification No.13/2008-ST dated 1.3 .....

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inance Act was also imposed and further penalty of ₹ 1,38,076/- under Section 78 was also imposed. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) on the ground that the appellant has not actually rendered such service as a consignor, he has not availed the credit of duty paid on inputs or capital goods for providing such taxable services but the appellant merely paid the tax which in the normal course should have been paid by the transport agency. The o .....

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