9911796707
TMI Blog2014 (5) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... executing his responsibility under the contract with his clients and he is entitled to earn reasonable profit in the activity. It is seen from para-2 in the show cause notice that applicant had paid service tax on the total receipts under the category of GTA service after availing abatement. We therefore consider that, in this case, there is no need to call for any further pre-deposit for admissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the service of transportation was provided by the applicant. On the total amount charged, applicant paid service tax under the category of Goods Transport Agency after availing abatement of 25% of the value of services billed to the clients. 2. Revenue was of the view that the applicant could have availed such abatement only in respect of the value of services relating to actual transporta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and supply of such tangible goods to GTA is exempted under notification 1/09-ST. To the best of his knowledge, he submits that Revenue has not demanded any service tax from the vehicle supplier. He is pressing on the fact that the applicant issues consignment notes and applicant is acting as Goods Transport Agency and therefore entire consideration charged by the applicant towards this service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cie, we are in agreement with the submission of learned advocate for the applicant that there is no other Goods Transport Agency involved in this case and the applicant has procured the services of transporters for executing his responsibility under the contract with his clients and he is entitled to earn reasonable profit in the activity. It is seen from para-2 in the show cause notice that appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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