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2017 (1) TMI 307 - CESTAT NEW DELHI

2017 (1) TMI 307 - CESTAT NEW DELHI - TMI - 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 activity the respondent should be subjected to service tax under the category of GTA Services. The requirement for tax liability under the said services is not fulfilled - demand set aside - appeal dismissed - de .....

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elates to their tax liability during the period 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 original order and allowed the assessee s appeal. Aggrieved by this, the Revenue is in appeal. 3. We have heard ld.AR for the Revenue. None appeared on behalf of the respondent. 4. The respondent have filed a .....

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indings:- 7.2 The issue in the case is that 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 economical feasible therefore they took the goods from other transport company and bring their consignments. The other Goods transporter agencies issue the consignment notes and they were operating as truck owner .....

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