TMI Blog2017 (9) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... to state that w.e.f. 1-1-2010 both the conditions (i) and (ii) stipulated under the proviso to the said notification were deleted and the abatement is applicable without any conditions. In view of foregoing discussion, we hold that appellants are eligible for the benefit of exemption Notification No. 32/2004. Therefore, question of demanding differential service tax and imposition of penalty does not arise. Appeal dismissed - decided against Revenue. - ST/38, 39, 77 and 78 /2009 - Final Order No. 41923-41926/2017 - Dated:- 28-8-2017 - Ms. Sulekha Beevi, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Subramaniyam, AC (AR) for the appellants Shri J. Shankarraman, Advocate for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht in disallowing the utilisation of Cenvat credit. 5. Ld. Counsel, Shri J. Shankarraman, appearing on behalf of the respondent-assessee submitted that appellants had claimed abatement as per the Notification No. 32/2004-ST. Since the transporters were individual transporters they had not registered with the service tax department. Once they are not registered with the service tax department, the question of availing Cenvat credit on inputs or capital goods or input services does not arise. The benefit under Notification No. 12/2003-ST dated 20.06.2003 cannot be therefore denied. That the issue has already been settled by the Tribunal in the case of SNI industries Vs. CCE 2016 (41) STR 563 (Tri.-Chen.) wherein the Tribunal had held in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Goods Transport Agency (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 so much of the service tax leviable thereon under section 66 of the said Act, as is in excess of the service tax calculated on a value which is equivalent to twenty five per cent, of the gross amount charged from the customer by such goods transport agency for providing the said taxable service : Provided that this exemption shall not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue consignment notes to, transporters and they have to declare in the invoice that they have not availed any credit. In this case, transport operators who rendered GTA service to assessee are not registered with central excise or service tax. Therefore, it is evident that once the service provider is not registered with service tax, the fulfilment of condition of Notification No. 32/2004 does not arise. However, we do not agree with appellant s contention that they are not liable to pay service tax as the Hon ble High Court in the case of CCE Salem v. Suibramania Siva Co-op Sugar Mills Ltd. (supra) clearly held that any person who avails GTA Service from any person including individual truck operators are liable to pay service tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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