2014 (2) TMI 756

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..... s between Rs.750 and Rs.1,500 is not acceptable. The contention of the learned counsel regarding the demand is barred by limitation would be looked into at the time of hearing of the appeal in detail. In view of the above, the applicant is directed to deposit Rs.12,00,000 within a period of six weeks and report compliance on 1.5.2013. Upon such deposit, predeposit of the balance dues stands waived .....

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..... d imposed penalty of equal amount along with interest. Commissioner (Appeals) upheld the adjudication order. 2. The learned counsel submits that in this case the applicant paid the freight and recovered from the farmer. He further submits that in this case there is no Goods Transport Agency and therefore tax is not leviable. He further submits that the Commissioner (Appeals) observed that they h .....

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..... of tax. 4. After hearing both sides we find force in the submission of the learned AR. It is seen that they discharged service tax liability on the same mode of transport exceeding Rs.1,500/-. Prima facie, the contention of the learned counsel that the tax is not payable as it was discharged by the individual truck operators between Rs.750/- and Rs.1,500/- is not acceptable. The contention of th .....

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