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TMI Blog2015 (1) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Act, 1944 by relying on an order which is factually different and irrelevant to the case at hand? 2. Whether pre-deposit can be ordered when the service tax liability is not on the appellants as per Rule 2(1)(d)(v) of the Service Tax Rules, 1994 read with Notification No.35/2004 dated 03.12.2004?" 2. The brief facts are as follows: The appellant/assessee, who is a service provider, is engaged in the business of maintenance of fly ash collecting machines and equipments on behalf of M/s.Madras Cements Ltd., Ariyalur installed at the premises of M/s.Mettur Thermal Power Station of TNEB Power Plant at Mettur Dam. The said service of the assessee is taxable under the category of "Management, Maintenance or Repair Service". On v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty Six Lakhs Forty Seven Thousand Twenty Three only) [ Service Tax Rs. 35,40,799/-, Education Cess Rs. 70,816/- and SHE Cess Rs. 35,408/-] being the service tax not paid/short paid by them under the 'Management, Maintenance or Repair Service' from M/s.R.Muthulakshmi & Co., Mettur under Section 73(2) of Chapter V of the Finance Act, 1994 for the period from 2006-07 to 2010-11;. iii) I confirm the demand of Rs. 8,53,874/- (Rupees Eight lakhs Fifty Three Thousand Eight Hundred and Seventy Four only) [Service Tax Rs. 8,29,004/- + Edu.Cess Rs. 16,580/- + SHE Cess Rs. 8,290/-] being the service tax not paid by them in respect of 'Goods Transport Agency service' from M/s.Muthulakshmi & Co., Mettur for the period 2007-08 to 2010-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of pre-deposit, the assessee is before this Court. 8. Learned counsel appearing for the appellant submitted that as per Rule 2(1)(d)(v) of the Service Tax Rules, 1994 read with Notification No.35/2004-ST dated 3.12.2004, service tax with respect to Goods Transport Agency Service has to be paid by the person liable to pay freight. He further submitted that invoices had been raised on the recipient of service quoting the relevant provisions of law. He also submitted that some records have been produced before the Tribunal and the Tribunal has not looked into the same. Hence, the order of the Tribunal has to be set aside. 9. Heard learned counsel appearing for the appellant and the learned standing counsel appearing for the respondent and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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