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2018 (4) TMI 673

The fact that the Appellant before issuance of SCN were depositing service tax as directed by the revenue and were informing of the same goes on to show that there was no ground for alleging any malafide intention against them coupled with the fact that the issue if revenue neutrality is also involved - appeal allowed by way of remand. - ST/87689/2013 - A/85818/2018 - Dated:- 22-3-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) Appearance Shri V. Sridharan, Sr. Advocate with Shri Vinay Jain, CA for Appellant Shri Shri M.K. Sarangi, Jt. Commr. (A.R) for respondent Per : Ramesh Nair Brief facts of the case are that the Appellant were receiving raw material i.e. iron ore at Revanda Port Alibaug from Vizag port thro .....

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le goods for use based on the facts, conditions and the circumstances. The assessee has contravened the provisions of Section 65,66,66A, 68,69, 70 OF Chapter V of Finance Act, 1994 readwith Rules 4,6,5 and 7 of Service Tax Rules, 1994 with an intent to evade payment of Service tax. Accordingly a demand of Service tax for the period 16.05.2008 to 26.11.2010 was proposed against the Appellant alongwith penalties u/s 76,77 and 78. The demands were confirmed by the adjudicating authority alongwith interest and penalty. Hence the present appeal. 2. Shri V. Sridharan, Sr. Advocate alongwith Shri Vinay Jain, CA appearing for the revenue submits that the demand has been illegally confirmed. He submits that the transportation of goods owned by them .....

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o how the activity undertaken by the foreign service provider (Ship Owners) qualify as taxable service, if any. No evidence was brought on record to prove that the ship owner is providing any service to the Appellant. The same has not been examined. The activity is in relation to transportation of goods from the eastern coast to western coast and payment of service tax on such service under the taxable category STGU does not arise. The onus is on department to prove. The reliance placed upon the statement dt. 04.01.2011 of Shri Pradeep Gokhru of Appellant concern recorded to arrive at conclusion that vessels are hired under hiring contract is erroneous. The question involved is of interpretation of law and the reliance placed upon statement .....

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CT (ii) Rashtriya Ispat Nigam Ltd 2002 - TIOL - 560 - SC - ST (iii) G.S Lambha & Sons 2015 (324) ELT 316 (AP) (iv) Waltor Buthello 2017 - VIL - 282 - BOM (v) JPP Mills Pvt. Ltd 2013 - TIOL - 1643 - CESTAT - MAD (vi) SRF Ltd. 2016 (331) ELTA138 (SC) (vii) Jet Airways (I) 2016 (44) STR 465 (T) (viii) Roshan R. Jaiswal 2016 (45) STR 497 (BOM) 3. Shri M.K. Sarangi, ld. Jont Commissioner (AR) appearing for the revenue supports the impugned order and submits that the service in question is of Supply of Tangible goods for use services. He also submits that the Appellant is not eligible for credit of tax paid. He relies upon the following orders : (i) Greatship (India) Ltd. 2015 (37) STR 533 (TRI) (ii) Business Aviation Association For India 2 .....

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goods and transportation thereof. All the above and other submissions made by the Appellant has not been taken into consideration by the adjudicating authority. Further the credit has been denied to the Appellants which was not an allegation in the SCN. The fact that the Appellant before issuance of show cause notice were depositing service tax as directed by the revenue and were informing of the same goes on to show that there was no ground for alleging any malafide intention against them coupled with the fact that the issue if revenue neutrality is also involved. We therefore deem it appropriate to remand the case back to the adjudicating authority to decide the case afresh after taking into consideration the submissions of the Appellant .....

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