TMI Blog2020 (2) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... ving services of transportation and in terms of Rule 2(1)(d)(v) of Service Tax Rules, they are required to pay service tax being a service recipient of transportation under reverse charge mechanism. Therefore, the appellants are liable to pay service tax along with interest. Penalty - HELD THAT:- Considering the facts of the case that the appellant is entitled to avail CENVAT Credit thereon, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case are that the appellant is a manufacturer of pipes and had undertaken the activity of laying of pipes at the customer site. For transportation of pipes from their factory to the customer site, the appellant availed transportation services during the period October 2007 to September 2008 but did not pay service tax thereon. Therefore, a show cause notice was issued to the appellant to demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l CENVAT Credit. Therefore, this is a revenue neutrality and therefore proceedings are not sustainable. 4. On the other hand, Ld. AR submits that it is an admitted fact that the appellant received services of transport agency for transportation of pipes from their factory to the customer site and in terms of Rule 2(1)(d)(v) of Service Tax Rules, the appellant is liable to pay service tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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