TMI Blog2018 (8) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... freight, the service tax liability has also been taken over by the appellant. It is seen that the service tax liability has been discharged only in respect of the consignments where the gross amounts charged was beyond the limits specified in the Notification No. 34/2004-ST - the appellant will also be entitled to the benefit of Notification No. 34/2004 wherever the gross amount charged is within the limit specified therein. Appeal allowed - decided in favor of appellant. - ST/324/2011 - FINAL ORDER No. 41703/2018 - Dated:- 31-5-2018 - Shri V. Padmanabhan, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri M.N. Bharathi, Advocate for the appellant Shri M. Arjun Raghavendra, DC (AR) for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 and issued SCN dated 12.04.2010 demanding the service tax without abatement. The adjudicating authority as well as the Commissioner (Appeals) in the impugned order confirmed the payment of service tax totally amounting to ₹ 37,23,496/- along with interest. The penalty was also imposed equal to the service tax under Section 78 of the Finance Act, 1994. Aggrieved by the decision, the present appeal has been filed by the appellant. 4. In this connection we heard the Ld. Advocate, Shri M.N. Bharathi for the appellant and the Ld. AR Shri Arjun Raghavendra, DC, for the Revenue. 5. The Ld. Advocate submitted that the appellant has discharged the service tax and has reflected the same in the consignment note issued by them for all con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the liability for payment of tax is cast on the person who is paying the freight. Since the appellant is paid the freight, the service tax liability has also been taken over by the appellant. 8.2 It is seen that the service tax liability has been discharged as above only in respect of the consignments where the gross amounts charged was beyond the limits specified in the Notification No. 34/2004-ST. The appellant has assumed the role of the GTA as seen from the fact that the consignment notes have been issued by them. Consequently, we are of the view that they will also be entitled to the benefit of Notification No. 34/2004 wherever the gross amount charged is within the limit specified therein. In any case, we are convinced that the sit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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