TMI Blog2022 (5) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... s Rs. 150/- which is clearly within the upper limit of exemption of Rs. 1500/. The said issue is no longer res integra in terms of the decision of the Tribunal in the case of CHHATTISGARH DISTILLERIES LTD. VERSUS COMMISSIONER OF C. EX., RAIPUR [ 2017 (11) TMI 344 - CESTAT NEW DELHI] where it was held that it appears that the exemption of Rs. 1500/- is available to a single transaction but when the transactions are consolidate with the same parties, the said exemption is not available on the subsequent vouchers. In the given case also though each trip cost has been determined as Rs.150/trip, however, the total invoice raised by the transporter is much higher for all the trips concerned. Thus, the order of the Ld. Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortation of overburden/waste materials and iron ore to the vehicles of transporters which carry the materials to the specified places and unload those materials with the help of hydraulic lifting systems fitted in the vehicles within the mines at Badampahar, in the district of Mayurbhanj ( Odisha). An audit of service tax records of the Appellant was conducted by the Internal Audit wing of the department for the period FY 2005-06 to 2009-10 wherein it was alleged that the Appellant is liable to pay service tax under reverse charge mechanism for the services of Goods Transport Agency. Accordingly, a Show Cause Notice Dated 20/10/2010 was issued to the Appellant proposing a service tax demand of Rs. 22,86,911/- along with interest and various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or (ii) the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty. Explanation.- For the purposes of this notification, an individual consignment means all goods transported by a goods transport agency by road in a goods carriage for a consignee. 2. This notification shall come into force on the first day of January, 2005. F. No. 341/18/2004-TRU(Pt) V. Sivasubramanam Deputy Secretary to the Government of India On a plain reading of the above it is seen that what has been exempted is the gross amount charged on c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Ld. Commissioner (Appeals) and reject the appeal filed by the Appellant on merits. 6. As regards imposition of penalty, since the issue pertained to interpretation of the exemption notification, we exercise the powers under Section 80 of the Act to set aside the penalties as levied by the Commissioner (Appeals) under Section 78 of the Act. 7. As regards Appeal No.ST/76954/2016 covering the period 2009-10 to 2012-13 (upto 30/09/2012), we find that the second Show Cause Notice was issued on 21/06/2013 invoking extended period of limitation. Having regard to the judgment of the Hon ble Apex Court in the case of NIZAM SUGAR FACTORY Versus COLLECTOR OF CENTRAL EXCISE, A.P. (2006 (197) E.L.T. 465 (S.C.)) wherein it was held that, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
