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CCE, Jaipur-II Versus Hasti Petrochemical & Shipping Ltd.

2017 (1) TMI 307 - CESTAT NEW DELHI

GTA services - demand of tax and penalty - Held that: - the respondent had submitted the receipts pertaining to hire charges received for letting out their vehicles. There is nothing in the appeal filed by the Revenue to indicate that for such activi .....

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No.133/2012 CU(DB) along with ST/CO/4427/2012 - 50008/2017 - Dated:- 3-1-2017 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Shri Ranjan Khanna, DR for the appellant none for the respondent ORDER Per B. Ravichandran The R .....

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iod 2006-07 to 2008-09. The Original Authority confirmed service tax liability of ₹ 27,79,403/- and imposed penalties under various sections of Finance Act, 1994. 2. On appeal, the Commissioner (Appeals) vide the impugned order set aside the or .....

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rused the appeal records by the Revenue and cross objection by the respondent. 6. The revenue submitted that the respondent provided service of Goods Transport Agency in relation to transport of goods. The income shown as Cargo Freight in their books .....

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during the period 2006-07, 2007-08 & 2008-09 the appellant collected cargo freight and did not pay service tax on this amount. The Appellant contended that at the time of coming back from sea ports, trucks have to come empty, which was not econom .....

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gnment notes. On perusal of consignment Note No.52412 dated 12.12.2007 it is observed that it was mentioned that service tax was payable by consignee on the basis of which appellant raised bill no.thar/2007-2008/2502 dated 3.1.2008.Similary on perusa .....

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bmitted copy of consignment notes, it is observed that at the time of coming back from sea ports appellant was carrying the goods as truck owner and earned the cargo freight and consignment notes were issued by respective GTA, therefore, appellant be .....

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nsport Agency Service Scope of - transport of goods provided by truck owners or truck operators not covered Transport of goods service provide by agents alone liable to service tax - Sections 65 (50 b) and 65 (105) (zzp) of Finance Act, 1994 Thus I h .....

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