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M/s. Sikkim Nationalized Transport Versus Commissioner of Central Excise & Service Tax, Siliguri

2017 (9) TMI 361 - CESTAT KOLKATA

GTA services - failure to take registration and pay Service Tax - The department entertained the view that the appellant was liable to pay Service Tax on the amounts received by them from Army/GREF for use of the vehicles under the category of Goods Transport Agency - penalty - Circular No.89/7/2006-ST dated 18.12.06 - Held that: - The CBEC has clarified vide above Circular that activities performed by Government and its wings which are in public interest and is undertaken as mandatory and statu .....

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s are taken away from the road - the activity performed is part of the statutory function of the State and hence in the light of the CBEC's Circular, cannot be considered as provision of taxable service. - Appeal allowed - decided in favor of appellant. - Appeal Nos. ST/545/12 & 70947/13, Cross Objection No. CO-75113/14 - Order No. FO/77120-77121/2017 - Dated:- 1-9-2017 - Satish Chandra, President And Shri V. Padmanabhan, Member ( Technical ) Shri B. N. Chattopadhyay, Consultant and Shri Pra .....

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58/Slg/2011 dated 25.10.2011 passed by the Commissioner(Appeal-IV), Central Excise, Kolkata in which penalty was imposed on the appellants for failure to take registration and pay Service Tax. 2. Briefly stated the facts of the case are that the appellant is a department under the Govt. of Sikkim. They provided vehicles as per the transport intent and order for vehicles issued by Army and General Reserved Engineering Force (GREF). The appellants did not issue any consignment note in relation to .....

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lant had provided buses on monthly payment for conveyance of military personnel, Service Tax under the category of Rent a Cab was held as payable for such consideration. After conclusion of investigation and issue of Show Cause Notice, the demand for Service Tax was confirmed by the impugned order dated 27.02.2013. Aggrieved by the above Order-in-Original two appeals have been filed. 3. With the above background, we heard Shri B.N.Chattopadhyay, ld.Consultant for the appellant and Shri S.Mukhopa .....

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e Service Tax demand against them were to be upheld, they will be entitled to the benefit of 75% abatement on the taxable value in terms of Notification No.35/2004 and for the benefit of Notification 1/2006-ST in respect of Rent a Cab Services . 5. The ld.AR reiterated the findings of the Commissioner in the impugned order. 6. The adjudicating authority has held that the activity of making available vehicles to Army and GREF will fall within the Goods Transport Agency Service . 7. After perusal .....

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slides especially during the rainy season on the track to the plan, the entire state would be separated from the whole of the country. It was also absolutely necessary for the Army and General Reserve Engineering Force (GREF) in the State where any dislocation in the road track would suspend the supply of food and other necessities to the Army and GREF. The government was also bound to reach the necessities including food items to the common people of Sikkim at the time of any dislocation of tra .....

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