TMI Blog2017 (5) TMI 1028X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment transported in a single lorry had freight amount exceeding ₹ 750/-, thereby clearly attracting provisions of Clause (ii). Clause (i) will apply where the gross amount charged on consignments transporter in a goods carriage does not exceed ₹ 1,500/- - admittedly, there is no multiple consignments. We find no need to take a single consignment, with no other consignment in the same lorry, to be covered under the category of clause (i). Such interpretation will be against the plain reading and also will make the operation of the notification difficult in different situations, of individual consignments having freight of below ₹ 750/-/above ₹ 750/- and also above ₹ 1,500/- - where an assessee incurred fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notification would mean consignment also. Relying on the provisions of General Clauses Act, 1897 he held that the respondent is eligible for exemption. 2. Aggrieved by the above order, the Revenue is in appeal. The learned AR elaborated the grounds of appeal and submitted that the Commissioner erred in applying the provisions of General Clauses Act and there is no requirement for such interpretation. A plain reading of the exemption notification itself is sufficient to understand and to apply, the scope of exemption. The Revenue also relied on the decision of the Tribunal in Bellary Iron Ores Pvt. Ltd. vs. CCE, Belgaum reported in 2010 (18) S.T.R. 406 (Tri. Bang.). In essence, the submission of the Revenue is that Clause (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich reads as below :- Service tax exemption to consignments transported by road when gross amount charged is upto ₹ 1,500/- or when gross amount charged for an individual consignment is upto ₹ 750/- (w.e.f. 1-1-2005) In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport agency to a customer, in relation to transport of goods by road in a goods carriage, from the whole of service tax leviable thereon under section 66 of the said Act, where, - (i) the gross amount charged on consignments transported in a good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no multiple consignments. We find no need to take a single consignment, with no other consignment in the same lorry, to be covered under the category of clause (i). Such interpretation will be against the plain reading and also will make the operation of the notification difficult in different situations, of individual consignments having freight of below ₹ 750/-/above ₹ 750/- and also above ₹ 1,500/-. Different situations are contemplated and the facts of the case are to be applied to examine the availability of exemption under the said notification. 6. In this connection, we also rely on decision of the Tribunal in Bellary Iron Ores Pvt. Ltd. (supra). The observation of the Tribunal is as below :- 12. As reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e clauses (i) and (ii). It is argued that BIOL was eligible for exemption when the goods carriage transported only a single consignment belonging to BIOL and freight paid was upto ₹ 1500/-. The explanation for the expression individual consignment appearing in clause (ii) of the notification was not applicable for exemption under clause (i) where freight charged was upto ₹ 1500/-. Let us examine the exemption under this notification. Notification No. 34/ 2004 dated 3-12-2004 is reproduced below : In exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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