TMI Blog2019 (5) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... T/85247/2014 - A/85724/2019 - Dated:- 12-4-2019 - Mr. S.K. Mohanty, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri Vidyadhar S. Apte, Advocate for the Appellant Shri O. Shivdikar, Authorised Representative for the Respondent ORDER PER: SANJIV SRIVASTAVA This appeal is directed against the order in appeal No PUN-EXCUS-003-APP-296-13-14 dated 24.10.2013 of Commissioner Central Excise (Appeals) Pune-III. By the impugned order Commissioner (appeal) has upheld order in original No PIII/STC/Group F/AC/4/2013 dated 12.06.2013 of Assistant Commissioner, Service Tax Cell, Central Excise Pune III. 1.2 Assistant Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the adjudicating authority (issued vide F No VGN(30)STC/Gr. F I/ Audit/BSSK/09-10/1916 dated 24th April 2012, service tax of ₹ 1,93,864/- due from the appellants was demanded for period 2010-11 to January 2012. 2.4 Show Cause Notice was adjudicated by the Assistant Commissioner as per his order referred in para 1.2 above. Aggrieved Appellants filed the Appeal before Commissioner (Appeals) who as stated in para 1 upheld the order of Assistant Commissioner and dismissed the appeal. Thus appellants have filed this Appeal. 3.1 We have heard Shri Vidyadhar S Apte, Advocate for the Appellants and Shri O. Shivdikar, Assistant Commissioner, Authorized Representative from the appellant. 4.1 F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition of GTA service. The modus operandi adopted by the transporters (Hundekari), appointed by the appellant, confirmed to the activities of loading, unloading, transportation etc. of sugar bags from the appellant s factory for loading into the railway wagon. On perusal of the appeal records, we find that the appellant had entrusted the job to the transporters not only for lifting the sugar bags from the factory for transportation of the same in isolation, but also for loading and unloading the sugar bags, with much care and responsibility, with temporary possession in their hands. It is also clear from the available records that for transporting the goods, the transporters did not issue any consignment notes as provided under Rule 4B of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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