2010 (9) TMI 349

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he credit of duty paid on inputs for providing taxable service and also there was no proof whether benefit under notification No. 12/2003-ST dated20th June, 2003availed - appellants submitted that the appellants had not received service from Goods Transport Agency when the canes were transported by different local persons transporting sugar cans of agriculturists – Held that: - nothing coming out .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... red to as 'Act') followed by penalty under Section 76 with interest levied on the demand. The Adjudication was made on the allegation that the appellants were availed services of goods transporter for transportation of cane from various cane industries and did not pay service tax on Goods Transport Service in respect of materials received in store/mill. Value of taxable service was determined to b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... when the canes were transported by different local persons transporting sugar cans of agriculturists. Such transportation not being Goods Transport Agency, there shall not be any liability on them. He relied upon the decision of the Tribunal in the case of Lakshminarayana Mining Co. v. C.S.T., Bangalore, reported in 2009 (16) S.T.R. 691 (Tri. -Bang.) and submitted that as an interim measure reali .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X