9911796707
TMI Blog2024 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Gun Carriage Factory Jabalpur. Based on the information with the department regarding unearthing of service tax evasion, dissemination, verification and monitoring of third party data-systemic arrangement for the period 2013-14, the appellants were enquired. The appellant replied that as per the terms and conditions of the tender notice issued by the clients of the appellants (as mentioned above) it has been agreed that if any service tax is applicable on the said transportation service, the same is to be paid by the said factories/appellant's client. Vide a subsequent letter dated 22.03.2017 the appellants conveyed that they are engaged in transportation of sleeper from specified sleeper plant to railway sides for Indian Railways and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment. 4. Learned Counsel for the appellant has mentioned that the appellant is engaged in transporting defence and railway equipment from the factory of Vehicle Factory Jabalpur, Railway, Bharat Earth Movers Limited, Bharat Electronics Limited and Gun Carriage Factory Jabalpur including self propelled defence vehicles. The other material were being transported by hiring trucks from individual truck owners from factory to the destination or upto the Railway station for onward transport by Railway and from Railway Station to the destination. It is mentioned that a clarification was sought by the Central Excise Department about the service tax liability of transportation of newly manufactured vehicles from Vehicle Factory, Jabalpur vide l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arth Movers Limited, Bharat Electronics Limited and Gun Carriage Factory Jabalpur instead of holding it to be transportation service, we observe from the record that the activities done by the appellant are as follows:- (i). For Gun carriage factory Proof Firing newly developed Gun has been transported. It is important to mention here that the Proof Firing newly developed Gun was transported by loading it on other vehicle i.e. goods carriage. (ii) For Indian Railways P Ways, PSC Sleepers, & Other railway material were transported by loading them on other vehicles. (iii) For BEL, radars fitted on vehicles were transported to various army depots. (iv) For Vehicle Factory Jabalpur, Stallion & LPTA truck itself was transported to variou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent, on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed." The perusal makes it clear that all services except those specified in negative list given in Section 66D of the newly introduced provisions are taxable. Section 66D of the Finance Act reads as follows:- "66D. Negative list of services. The negative list shall comprise of the following services, namely:- (p) services by way of transportation of goods- (i) by road except the services of (A) a goods transportation agency; or (b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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