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TMI Blog2014 (7) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... Supdt. (AR) PER : P R Chandrasekharan 1. The appeal and stay petition are directed against order-in-appeal No. Goa/Excus-000-APP-014-13-14 dated 30/01/2014 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Goa. Vide the impugned order, the learned lower appellate authority has confirmed the service tax demand of Rs. 11,90,062/- along with interest against the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds carriage for a consignee. In the present case the goods were transported in a goods carriage, which was received by the appellant and the freight charged was Rs. 1,500/- or less. The entire goods transported consisted of only one consignment and the consignee was the appellant. According to the learned Counsel for the appellant, the transaction is covered by the first situation i.e. the gross a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said decision where an assessee incurred freight charges upto Rs. 1,500/- per consignment, the assessee is not eligible for exemption and therefore, the impugned demands are sustainable in law. 4. The learned Counsel in his rejoinder he submits that this findings of the Tribunal is only an obiter dicta and therefore, it is his contention that the obiter dicta does not have a binding effect on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on & Ores Pvt. Ltd. case, the findings given therein are not obiter dicta of this Tribunal. The Tribunal in para 12 & 12.1 discussed the entire notification and thereafter considered its scope and passed an order. Therefore, the same cannot be considered as an obiter dicta. As regards the reliance placed on the decision in the case of Gondal Prestressed Concrete, it is only an interim order and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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