2015 (1) TMI 642

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... abatement. The Section 65(50)(b) of the Finance Act, 1994, provides ‘Goods Transport Agency Service means any person who provides service in relation to transport of goods by road and issues consignment note by whatever name called’. In the present case, prima facie, we find that the applicant raised the consignment notes for transport of the goods by road and partly by rail. It is seen that M/s. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g the consignment from customer s premises to railway station as used the rail transport for transporting the goods. They have raised consignment notes to M/s. Sterlite Industries (I) Ltd. There is a demand of service tax of ₹ 13,89,789/- along with interest and penalty for the period June, 2006 to August, 2006 under Section 73(1) of the Finance Act under the category of transport of goods b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts that the applicant transported the goods by rail service and therefore, they are liable to pay the tax. 4. After hearing both the sides and on perusal of the records, we find that the applicant raised the consignment notes for transport of goods to M/s. Sterlite Industries (I) Ltd. The applicant claimed that M/s. Sterlite Industries (I) Ltd. paid the tax on the basis of consignment notes aft .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X