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Commissioner of Central Excise, Aurangabad Versus M/s Shivaji Hanumantrao Hude

2016 (11) TMI 938 - CESTAT MUMBAI

Service Tax liability - Goods Transport Agency Services - delivery of food grains as per direction of the District Supply Officer/District Collector, Latur, under P.D.S. scheme - Held that: - respondent issues periodical bill and it is not consignmen .....

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by Government of Maharashtra, by any stretch of imagination cannot be considered as consignment note. This factual matrix is not contested by the Revenue in ground of appeal. - The issue is now squarely covered by the judgments of the Tribunal Na .....

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t being in support of the impugned order is also disposed of. - ST/404/10-Mum - A/87087-87088/16/STB - Dated:- 30-3-2016 - Shri M.V. Ravindran, Member (Judicial) and Shri C.J. Mathew, Member (Technical) Shri R.K. Das, Dy. Commissioner (A.R.) for Appe .....

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ent has also filed a cross objection. The appeal and cross objection are disposed of by a common order. 2. Heard both sides and perused the records. 3. Revenue is aggrieved by the impugned Order-in-Appeal on the ground that the respondent being a tra .....

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owner and need not pay Service Tax liability as held by the Tribunal in the case of Commissioner of Central Excise & Customs, Guntur Vs. Kanaka Durga Agro Oil Products Pvt. Ltd. - 2009 (15) STR 399 (Tri.-Bang.). It is also the case of the Revenue .....

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Maharashtra i.e. District Supply Officer, Latur. We find no merits in the appeal filed by the Revenue. 4. Firstly, respondent is engaged in delivery of food grains as per direction of the District Supply Officer/District Collector, Latur, under P.D.S .....

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ry requirement to classify the activity under Goods Transport Agency as a taxable service. We perused the sample copy of invoice issued by respondent and found that these invoices are in form No. 2, a form prescribed by Government of Maharashtra, by .....

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