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M/s Pepsi Foods Pvt. Ltd. Versus CCE, Delhi-III, Gurgaon

2016 (11) TMI 839 - CESTAT CHANDIGARH

Demand - GTA service - Held that: - the appellant itself has arranged for transportation and paid the transportation cost and the same has been recovered from the bottlers. The contention of the appellant is that they were under bona-fide belief that the transportation cost is borne by the bottlers and they are required to pay service tax. In this case, the appellant itself has arranged for transportation and paid transportation changes. In these circumstances, as per Rule 2(1)(d)(iv) of the ser .....

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liable to pay service tax? - Held that: - the appellant has arranged for transportation and paid transportation changes, in that circumstances, the appellant is liable to pay service tax on GTA Service under reverse charges mechanism. Therefore, I hold that the extended period of limitation is rightly invoked in this case. - Whether the appellant can be given the benefit of section 80 of the Finance Act, 1994 to impose penalty or not? - Held that: - In this case, the appellant has paid servi .....

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ng authority is at the liberty to pass an order in terms of law - appeal disposed off by way of remand. - Appeal No. ST/639, 913/2012-(SM) - FINAL ORDER NO. 61556-61557/2016 - Dated:- 21-10-2016 - Mr. Ashok Jindal, Member (Judicial) Ms. Krati Somani, Advocate- for the appellant Sh. G.M. Sharma, AR -for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is engaged in the manufacture of concentrate. The various bo .....

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lant by invoking extended period of limitation. The appellant paid service tax along with interest and did not pay penalty. The matter was adjudicated. The demand of service tax along with interest was confirmed against the appellant and penalties were also imposed. Aggrieved from the said order, the appellant is before me. 3. The Id. Counsel for the appellant submits that as per the purchase agreement, the transportation cost was borne by the bottlers not by the appellant. The appellant have on .....

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he decision of this Tribunal in the case IIT vs- 2010 (17) STR (420) (Tri. Bang) which have been affirmed by the Hon'ble High court in the case of the Hon'b/e Andhra Pradesh High Court reported in 2012 (26) STR 97 (AP). 4. On the other hand, the Id. AR submits that as the appellant itself has arranged for transportation and paid transportation cost which has been recovered from the bottlers. In that circumstance, the transportation service has been utilised by the appellant. They are lia .....

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as been recovered from the bottlers. The contention of the appellant is that they were under bona-fide belief that the transportation cost is borne by the bottlers and they are required to pay service tax. In this case, the appellant itself has arranged for transportation and paid transportation changes. In these circumstances, as per Rule 2(1)(d)(iv) of the service tax Rules, 1994, the appellants are liable to pay service tax as they are paying freight charges to the transporters on behalf of t .....

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