9911796707
TMI Blog2014 (11) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... peal as against the Final Order No. 89/2010, dated 15-1-2010 [2010 (19) S.T.R. 437 (Tribunal)], passed by the Customs Excise & Service Tax Appellate Tribunal (hereinafter called as "CESTAT"). 2. The period covered herein is from January 2005 to June 2005. In spite of service of notice on the assessee there is no representation by the assessee before this Court either in person or through a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provision of Section 68 of the Finance Act, 1994, in not paying the Service Tax on the freight charges paid to the Goods Transport Agency and in not filing the prescribed monthly returns. As regards in C.M.A. No. 2573 of 2010, show cause notice was issued to the assessee for the period from July 2005 to September 2006. Thus, apart from demanding tax under Section 73(1) of Chapter 5 of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, it is mandatory for a Goods Transport Agency to issue consignment note in respect of taxable services; the recipient of the services cannot avoid payment of Service Tax taking advantage of the Goods Transport Agency's failure to issue a consignment note. The Assessing Officer further pointed out that the assessee had not produced any documentary evidence that they had not availed the services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he only ground taken therein was related to Section 65(50b) of the Finance Act. The CESTAT following the Bangalore Bench decision in the case of Lakshminarayana Mining Co. v. CST, Bangalore reported in 2009 (16) S.T.R. 691 (Tri.-Bang.) as well as in the case of CCE, Guntur v. Kanaka Durga Agro Oil Products Pvt. Ltd reported in 2009 (15) S.T.R. 399, held that transport undertaken by the individual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of CESTAT that the expression 'commercial concern' would include a proprietary concern also. 8. In the light of the decisions thus given by us in CMA. No. 3079 & 3080 of 2011 (cited supra), we set aside the order of the Customs Excise and Service Tax Tribunal and hold that the individual operator would also be covered within the meaning of expression 'commercial concern' as appeared unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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