TMI Blog2018 (11) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... ility under this category. Transport of Goods by Road Service under Reverse Charge - Held that:- Some of the consignments are covered vide Notification No.34/2004-ST dated 03/12/2004 which grants full exemption in the following two situations:- (i) Where the gross amount charged on all consignments transported in a goods carriage does not exceed ₹ 1500/- and (ii) Where the gross amount charged on “individual consignment” transported in a goods carriage does not exceed ₹ 750/-. After calculating the Service liability under all the above categories and complying with the observations made by the Bench in the foregoing paragraphs, the demand may be communicated to the appellant assessee. Further, the amount of ₹ 13,87,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. During the period from 2007-08 to 2011-12, the appellant was also engaged in renting a part of its business premises. They were also receiving commission for consignment sale of textile materials/garments of various brands. Further, appellant availed services of Goods Transport Agency. A Show Cause Notice dated 22/04/2013 was issued. 3. The Adjudicating Authority confirmed the demand of Service Tax amounting to ₹ 14,13,868/- along with interest and also imposed equal penalty amounting under Section 78 and a penalty of ₹ 10,000/- under Section 77 of the Finance Act, 1994. 4. On appeal, The Ld. Commissioner (Appeals) upheld the Adjudication Order and rejected the appeal filed by the assessee. Hence, the present appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory documents as mentioned by the appellant and are regularly being submitted to the Statutory Authorities. These facts cannot be treated as deliberately suppressed facts. It is the submission of the Ld. Counsel that the appellant firm is law abiding and after being aware of the Tax liability they immediately paid the Tax on self-quantification even though they could not collect any amount from their clients/customers as they were not aware of their Service Tax liability. All the payments were made within 90 days of the issuance of the Show Cause Notice. Regarding the liability under the category of Transport of Goods by Road Service , under the reverse charge, it is the case of the appellant that a portion of the Carriage Charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t dated 01/06/2004. Since the appellants have not collected any Service Tax from the person to whom the services were provided, Cum Tax benefit should be given while calculating the Service Tax liability under this category. Further, the Cenvat Credit on input services used for providing the aforesaid output service is also allowable; since the entire details have been provided by the appellants and also filed before the Lower Authorities. Regarding the liability of Service Tax under the category of Renting of Immovable Property Service, here again, the appellants have not collected Service Tax from the tenants and hence, Cum Duty Benefit has to be given while calculating the service tax liability under this category. Regarding the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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