9911796707
TMI Blog2015 (4) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice of the Revenue for the extended period w.e.f. 16.06.2005 to March, 2010, the appellant had not paid or short paid Service Tax for the services rendered like 'Site Formation and Clearance' & 'Cargo Handling Service', had not paid the tax for services 'Rent a Cab Operator Service' and 'Cargo Handling Service'. (i) Service Tax of Rs. 82,81,897/- be demanded for the period 2005-06 to 2007-08 for non-payment, (ii) differential tax-short paid Rs. 88,50,509/- be not demanded with interest and penalties be imposed. Further case of the Revenue is that the appellant should have sought registration and discharged the Service Tax. 3. The appellant contested the show-cause notice and also sought registration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or extraction of murum shall not be made available by CIDCO. The contractor has to make his own arrangement for quarry at his cost. Until now the CIDCO was exempted from paying the Royalty charges for quarries made available in CIDCO area to the contractors. However, this facility is now cancelled by Ministry of Revenue and Forest Department, of Govt. of Maharashtra vide Circular dated 15.12.2003. As regards demand under SOTG service, it is submitted that the same is actually GTA service wherein payment of each trip is less than Rs. 750/- and accordingly not taxable. As regards rent-a-cab service, it is stated that the demand relates to period prior to 31.03.2008, when 'Bus; was not included in the definition fo 'Motor cab' unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner of Service Tax, Bangalore - 2013 (32) STR 783 (Tri-LB) para 3 is reproduced below: "3. The Larger Bench of the Tribunal, as already noticed, answered the reference on 11.8.2011. It is however contended before us that other decisions of the Tribunal and of the Hon'ble Supreme Court have progressively clarified the distinct scope and ambit of taxability of goods and services including in the recent decision of the Delhi High Court in the G.D. Builders & Others Vs. Union of India and Others dated 13.11.2013 . It is urged that the Delhi High Court explained the scope of Section 67 of the Act as being limited to ascertaining value of only the service component, wherever complex transactions involving service and sale elements ..... X X X X Extracts X X X X X X X X Extracts X X X X
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