9911796707
TMI Blog2018 (7) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that appellant-M/s Al Saquib Exports Pvt. Ltd. is a mechanized slaughter house, duly registered with the Department for manufacturing of Tallow. They are also engaged in exporting of frozen boneless buffalo meat. It appeared to revenue that they were not paying service tax on GTA service, under reverse charge mechanism and therefore, an enquiry was initiated in July 2013 to submit certain documents. Thereafter, the Central Preventive officers of customs and Central Excise visited the factory of appellant-assessee on 20th December, 2013 but the factory was found closed on the said day, which was Friday. Later on, the assessee submitted documents namely balance sheets for the year 2009-10, 2010-11, 2011-12, 2012-13 and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f exemption under Notification No.31/2012-ST and therefore, they were required to pay service tax on GTA services, i.e. on 25% of the whole amount paid towards the transportation charges and freight and cartages for exporting the packed frozen buffalo meat. Further, it appeared that no service tax is paid upon verification from ACES. 3. Further, as per Notification No.30/2012-ST w.e.f. 01/07/2012 it provided that a body corporate is required to pay service tax on reverse charge mechanism on the 'supply of manpower service' on 75% of due service tax. Being a private limited company, the assessee was required to pay service tax. Further, on verification, it appeared that no service tax was paid under reverse charge mechanism, on the supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the show cause notice was served and date of hearing was 31st October, 2014 and the assessee through the letter dated 30th October, 2014 requested for adjournment and accordingly subsequent dates are fixed on 11th November, 2014, 20th November, 2014, 09th December, 2014, 14th January, 2015. However, the assessee neither filed any defence reply, nor availed any opportunity of personal hearing, given to them. Finally, the hearing was fixed on 29th January, 2015 but there was no compliance. Accordingly, vide ex-parte order, the learned Commissioner taking notice that the appellant assessee have filed declaration dated 13/12/2013 under ' Service Tax Voluntary Compliance Encouragement Scheme, 2013' (VCES, 2013 for short), for service tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice and Renting of Immovable Property Services. Further, he observed that the issue of VCES application has precedence only for GTA services vis-a-vis the alleged demand proposed in the SCN. Therefore, covering the period 2009-10 to 2012-13 (up to December, 2012). However, the demand of service tax on GTA services for the remaining period, i.e. January, 2013 to March, 2013 and April, 2013 to November, 2013, as proposed in the SCN is free from application of VCES provisions and the resultant outcome of the VCES application of the assessee. Further, taking notice of the fact that the appellant assessee have paid the tax of Rs. 2,14,903/-, as per the VCES application vide Challan dated 31/12/2013 and thereafter, being satisfied that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipts which do not qualify under GTA like ocean freight, handling charges, ocean carrier charges, bill of lading charges, container mounting charges, real freight charges etc. for which a common bill was raised by the service provider, have all been subjected to service tax under the GTA, thus causing miscarriage of Justice. The learned counsel further states that the appellant-assessee have paid service tax and service tax was charged by the service providers on such other services, including the service tax on GTA service. As such the matter needs to be remanded, on this ground for reworking out the liability, in accordance with law. So far the Manpower Recruitment Service is concerned the learned counsel states that no labour charges/Bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, as admittedly there is no show cause notice issued under Section 111 of the Service Tax VCES, 2013. Further, learned Commissioner observed that the final certificate being VCES-3 have been issued by the revenue by its competent officers, as prescribed under the scheme. Accordingly, I hold that the learned Commissioner have rightly deleted the demand in respect to GTA service up to the period 31/12/2012. So far the observation that the scheme is applicable till 31st March 2013, this Tribunal clarifies that the scheme is applicable only upto 31st December, 2012 and accordingly, the benefit under the scheme is also applicable till 31st December, 2012 and not up to 31st March, 2013. It is erroneously mentioned in para-28 of the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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