2010 (1) TMI 131

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..... how cause notices were issued to the appellants for recovery of service tax on GTA alongwith interest and also imposition of penalty on them for non-payment of service tax. The service tax demands were confirmed by the Asstt. Commissioner and on appeal, the Asstt. Commissioner’s orders were upheld by the Commissioner (Appeals). Held that: the appellants have only reimbursed the freight expenses i .....

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..... s P. Ltd. M/s. S.R.S. Syntex Ltd. M/s. Shri Ram Synthetics M/s. Sharda Spuntex P. Ltd. M/s. Sai Leela Synthetics P. Ltd. M/s. Sukh Sagar Synthetics P. Ltd. M/s. Oswal suitings P. Ltd. M/s. Sarvodaya Suitings Ltd. Versus CCE, Jaipur-II Appearance Sh. Bipin Garg, Adv. For Appellant S/Sh. S.K.Bhaskar, V.K.Saxena S.Gautam, DRs for Respondent Coram .....

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..... re receiver of GTA service and accordingly they would be liable to pay service tax on the transportation charges. It is on this basis that the show cause notices were issued to the appellants for recovery of service tax on GTA alongwith interest and also imposition of penalty on them for non-payment of service tax. The service tax demands were confirmed by the Asstt. Commissioner and on appeal, th .....

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..... rvice and that in view of this, the service tax demand against the Appellants are not sustainable. He, therefore, pleaded that the appellants have a strong prima-facie case and hence the requirement of pre-deposit of service tax demand, interest and penalty may be waived for hearing of these appeals. 2.2 Shri S.K.Bhaskar, learned DR, defended the impugned orders and pleaded that the suppliers wh .....

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..... lier who have made payment to the transporters. Therefore, prima-facie, I am of the view that the appellants cannot be treated as recipient of GTA service. In view of this, the requirement of pre-deposit of demand, interest and penalty is waived for hearing of these appeals and recovery thereof is stayed. The stay petitions are allowed. Order dictated in the open Court. (Rakesh Kumar) Me .....

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