TMI Blog2018 (4) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... the demands has been confirmed beyond the scope of SCN and hence not sustainable - appeal allowed - decided in favor of appellant. - ST/85667/2013 - A/85711/2018 - Dated:- 22-3-2018 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Shri Vishal Agarwal, Advocate for Appellant Shri M. Suresh, Dy. Commr. (A.R) for respondent ORDER Per : Ramesh Nair T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same company does not merits demand of service tax. The adjudicating authority vide the impugned order dropped the demand on the inter division transaction. However he confirmed demand of ₹ 1,31,36,950/- on the ground that the Appellant is liable to service tax on freight/ transportation charges paid to third party transporters. He held that the service tax has been paid by the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the payments made to trucking division and there was no other allegation. The demand was never raised on the ground that GTA Service has been provided by third party transporters to the Appellant or to trucking division by issuing consignment note. He places reliance upon the order of Hon ble Apex Court in case of Toyo Engineering 2006 (201) ELT 513 (SC). He also submits that even on merits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks on which no service tax was paid. From the show cause notice it is apparent that the ground of demand was that the Appellant has taken trucks from trucking division and there was no demand on the ground of trucks taken from third party. We thus hold that the demands has been confirmed beyond the scope of show cause notice and hence not sustainable in the light of judgment of Hon ble Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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