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TMI Blog2025 (2) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority confirming the demand of service tax made for the period 01-04-2013 to 31-03-2014, under Section 73(2) of the Finance Act, 1994 (Act in short) along with appropriate interest under Section 75 of the Act and equivalent penalty imposed under Section 78 of the Act. 2. The facts in brief are that the appellants are a lorry owners association providing various services such as "renting of immovable property services" and "supply of tangible goods services". Upon perusing their Balance Sheet for the years 2008-09 to 2012-13, the Department was of the opinion that the appellants have shown amounts as income received under various heads therein, and such income appears to have been on account of various services rendered by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red disputing the taxability of the receipt of transportation charges from M/s. Hindustan Petroleum Corporation Ltd (HPCL in short) that is being sought to be taxed under Supply of Tangible Goods Service. It is submitted that the appellant entered into an agreement for transportation of petroleum goods by road for freight paid per kilometre per kilo litre basis. This service falls under the category of GTA service and the consignor, viz., HPCL pays service tax on reverse charge basis. The appellants also issue consignment notes which were placed before the lower appellate authority. It is the submission of the learned counsel that the said activity having been taxed under reverse charge as GTA services cannot then be taxed yet again under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants' favour by the decision of this Tribunal by the Final Order No.40368/2019 dated 21.02.2019 in M/s. Erode Lorry Owners Association Vs. The Commissioner of GST & Central Excise, Salem Commissionerate. The relevant paragraph of the said decision is reproduced below: " 7. Coming to the tax liability on Supply of Tangible Goods, from the agreement and other facts on record it is evident that the contract was for transportation of petroleum products on which service tax under GTA has been discharged by M/s. HPCL themselves. The nature and type of agreement between the two parties also service to indicate that there is no Supply of Tangible Goods involved in this matter. This being so, the demand made under this category also can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and the amount received on building rent put together and sought to be taxed under renting of immovable property services is very much under the threshold limit for the said year as specified under the Notification 33/2012-ST dated 20-06-2012. Given our findings supra that the demand under supply of tangible goods is set aside, we hold that the demand on the appellant under renting of immovable properties would also not survive given that the total amount received for the relevant period would be within the threshold limit. Thus, the finding of the appellate authority upholding the order in original of the adjudicating authority which includes the demand made on the appellant under renting of immovable property service, is liable to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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