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TMI Blog2011 (6) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of their finished product they are not the agent of their client - C.B.E & C Instruction F. No. 390/Mis./163/2010-JC dated 20.10.2010 - The respondent is registered as manufacturer, the respondent is also having service tax registration as a recipient of paying service tax for the inputs received in his factory - Commissioner (Appeals) has found that the place of removal is factory gate and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings were initiated against them for non-payment of service tax on GTA service. The lower adjudicating authority confirmed the demand of Rs.24,578/- + Education Cess Rs.492/- and set aside the demand of remaining amount of Rs.73,732/- + Education Cess Rs. 1,474/- along with interest. He has also imposed penalty under Section 78 of the Finance Act, 1994. Aggrieved by the same the appellant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 (268) ELT 344 (Kar.) held that it is true that the instruction came into effect from 1.11.2010, whereas the present appeal is filed on 7.3.2008. Therefore, the assessee is entitled to the benefit of the policy underlining the instructions, as the amount involved in this appeal is hardly Rs.27,802/-. The Ld. SDR countering this submitted that is applicable in that case alone and also does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inding and the same should be upheld. 8. I have carefully considered the submissions and perused the records.The respondent is registered as manufacturer, the respondent is also having service tax registration as a recipient of paying service tax for the inputs received in his factory. In the instant case the respondent arranged for the transportation of final product for their client. The above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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