2009 (6) TMI 38 - AT - Service Tax

GTA Service Specified Person - appellants is that they are entitled to the benefit of Notification No.32/2004-ST dated 03.12.2004 which exempts taxable services provided by GTA to a customer, in relation to transport of goods by road in a goods carriage, from so much of the service tax as is in excess of the tax collected on a value equal to 25% of the gross amount charged from the customer by such GTA - transporter did not avail credit and the GTA did not avail the benefit of Notification No.12/2003 and hence they would be eligible to the above notification matter remanded to decide afresh.

Summary

The Appellate Tribunal CESTAT, CHENNAI, under the leadership of Ms. Jyoti Balasundaram, Vice-President, heard an appeal from a partnership firm involved in treating petroleum products of M/s.HPCL. The firm was held liable to pay service tax on GTA, with a demand of Rs.32,671/- plus interest and penalty. The appellants sought remand for consideration under Notification No.32/2004-ST, claiming exemption from service tax on transport of goods by road. The Tribunal found the plea for exemption valid, despite being raised for the first time at the appellate stage. The impugned order was set aside, and the case remanded for a fresh decision on the plea. The appellants were granted an opportunity to present their defense, and all other related pleas could be raised before the adjudicating authority. The appeal was allowed by way of remand. The decision was dictated and pronounced in open court.