9911796707
TMI Blog2025 (5) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant : Ms. Pankhuri Srivastava and Shri Alekshendra Sharma, Advocates For the Respondent : Shri Shashank Yadav, Authorised Representative ORDER BINU TAMTA : 1. Challenge in the present appeal is to the Order-in-Original No. 24/COMMR./DDN/2022 dated 31.03.2022 passed by the Commissioner, CGST, Dehradun confirming the demand of service tax along with interest and penalty under the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rabad and Bhopal, it was noticed that the said units had not paid duty on due service tax on the income received on account of facilitation of freight and insurance. Information was called for from the appellant regarding the payment for freight and insurance income. In response, the appellant informed that they have received amount of Rs.90,12,98,559/- Rs.80,49,60,556/- and Rs.11,95,87,843/- duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d handling inter-site and intra-site transportation, erection, testing and commissioning, completion of trial operation and handing over including insurance excluding Advance Loss of Profit (ALOP), excluding all kinds of transportation/duties on behalf of the clients for consideration. The services provided by them appears to be covered under the taxable service as per Section 65B(44) of the Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue has been decided in the case of the appellant in respect of their Bhopal Unit by Final Order No.57972 of 2024 dated 27.11.2024, where the issue has been decided in favour of the appellant that no service tax is levialbe on the amount towards facilitation of freight and insurance. The relevant para of the order is set out below:- "7. However, with respect to the activity of transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l covered under the aforesaid provision. The amount in question is an amount towards facilitation of freight and insurance by the appellants themselves. The said perusal of section 66 D (p) in itself is sufficient to hold that the service tax on the said amount has wrongly been demanded. The order to that extent is therefore liable to be set aside." 7. The facts and the issue in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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