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2020 (2) TMI 631

..... :- As the right of possession of the vehicle has been in control of the appellant, therefore, they are liable to pay service tax under the said category but the appellant was under bonafide belief that they were engaged in the activity of transportation of goods on behalf of the service recipient and the said service is not taxable in the hands of the appellant. The said understanding of the appellant has been evidenced by various 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, th .....

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..... id on Kilometre basis and the appellant did not issue any Goods Receipt (GR) for transportation of goods. The revenue is of the view that the said activity undertaken by the appellant is having merit classification under the category of 'Supply of tangible goods' services. Therefore, investigation was started and on the basis of investigation, a show cause notice dt.21.04.2014 was issued to demand service tax for 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 appellan .....

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..... t is not taxable in terms of section 66D of the Finance Act, 1994 wherein it has been specified that service by way of transportation of goods by road except service of goods transport agency or courier agency, which means that they are not liable to pay service tax. 5. He also relied on the decision of Birla Ready Mix [2013 (30) STR 99 (Tri-Delhi)] and also relied on the notification No. 29/2008-ST dt.26.06.2008. Therefore, 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 s .....

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