2014 (2) TMI 576

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cannot be considered as service of production of goods not amounting to manufacture. Thus the service tax demand of Rs.1,45,660 does not appear to be sustainable. However, as regards the service tax demand of Rs.71,583 in respect of GTA service recipient, we are of the prima facie view that appellant would be liable to pay the same - appellants are directed to deposit an amount of Rs.17,583 within .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... auxiliary service to their client inasmuch as they processed the logs supplied by them for making veneers. On this basis service tax of Rs.1,45,660/- has been demanded. The other allegation against them is that during the period from 1.5.05 to 31.5.07 they received GTA services but did not pay the service tax amounting to Rs.17,583/- in respect of same as service recipient. On this basis, after th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... red as service of production of goods not amounting to manufacture. Thus the service tax demand of Rs.1,45,660/- does not appear to be sustainable. However, as regards the service tax demand of Rs.71,583/- in respect of GTA service recipient, we are of the prima facie view that appellant would be liable to pay the same. 4. In view of the above discussion, the appellants are directed to deposit a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X