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2020 (2) TMI 631

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..... ous agreements between the appellant and the service recipient which clearly shows that the main activity of the appellant is transportation of goods on behalf of the service recipient. The appellant was under bonafide belief that they are not liable to pay service tax on the activity undertaken by them. Therefore, the extended period of limitation is not invokable - As it is seen that the whole of the demand has been confirmed against the appellant by invoking extended period of limitation, therefore, the whole of the demand is barred by limitation and consequently, no penalty is imposable on the appellant. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50808 of 2015 - FINAL ORDER No. 60183/2020 - Dated:- 13-2-202 .....

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..... r the period 01.10.2008 to 31.03.2013 by invoking extended period of limitation. The matter was adjudicated and demand of service tax was confirmed by invoking extended period of limitation. Against the said order, the appellant is before us. 3. Learned consultant appearing on behalf of the appellant submits that the appellant is not liable to pay service tax under the category of 'supply of tangible goods' services as the appellant is providing truck to various logistics services provided on Kilometre basis and the drivers of the vehicles carry builty raised by the logistics service provider and no copy of builty remains with the appellant. The trucks are not provided to the courier companies to ply absolutely at their respective d .....

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..... fore, he prayed that the impugned order is to be set aside. He also submitted that the whole demand is barred by limitation and hence, no penalty is imposable. 6. On the other hand, learned AR supported the impugned order. 7. Heard both parties and considered their submissions. 8. On going through the definition in terms of section 65(105)(zzzzj) of the Finance Act, 1994 the taxable service means any service provided or to be provided to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances is supply of tangible goods for use service . 9. We are of the view that, .....

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