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TMI Blog2014 (7) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... shwari K G, Advs. For the Respondent : Shri Amresh Jain, DR PER : Archana Wadhwa The Commissioner vide his impugned order has confirmed service tax liability of Rs. 2,25,22,825/- along with imposition of penalties of identical amount under Section 78 of the Finance Act, 1994 as also under various other provisions. 2. After hearing both the sides duly represented by ld. Advocates for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance and transportation of the cargo from the port to Sipat site. M/s. Lee & Muirhead Pvt. Ltd. further engaged the actual transporter, M/s. ESSEMM Logistics, Vizag for transportation of the goods. The consignment notes stands issued by M/s. ESSEMM Logistics in the name of NTPC Ltd as consignor as well as consignee. We have also seen the documents issued by M/s. Lee & Muirhead Pvt. Ltd., whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirhead Pvt. Ltd., it has to be held that the appellant is the recipient of the GTA services. He referrers to various paragraphs and findings of the Adjudicating Authority. He also draws our attention to various paras of the contract entered into between M/s. NTPC with M/s.Lee & Muirhead Pvt. Ltd. 4. After considering the submissions made by both the sides, we find that there is no dispute on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ultimate transporter, M/s. ESSEMM Logistics, Vizag to NTPC. It is the NTPC who is liable to pay freight to the service provider and it actually stands paid by NTPC to M/s. ESSEMM Logistics, Vizag, may be through the appellant and through M/s. Lee & Muirhead Pvt. Ltd. In such a situation, it has to be prima facie held that the appellant as also M/s. Lee & Muirhead Pvt. Ltd. were also facilitati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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