9911796707
TMI Blog2015 (4) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice has been issued on the same goods covered under the above show cause notice on the presumption that the appellants have not discharged the service tax. No documents, or any work sheet on how the service tax amount on GTA outward transportation has been arrived was submitted by the Department nor it was brought in the show cause notice or in the impugned order. - demand of service tax on GTA outward on the alleged clandestinely removed goods is not sustainable and devoid of merits. The impugned order is liable to be set aside on merits - Decided in favour of assessee. - ST/S/40971/2013, ST/41332/2013 - Final Order No. 40056/2015 - Dated:- 13-1-2015 - R. Periasami, Member (T),J. For the Appellant : Mr M Kannan, Adv. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has already been settled by the Settlement commission. Further, he submits that the show cause notice has not brought out on what basis the service tax amount quantified. There is no work sheet showing the details. He further submits that in reply to the show cause notice they have clearly submitted before the adjudicating authority that for the period 2007-08 and 2008-09, they have not incurred any GTA outward charges as the place of removal was the factory gate and the transportation was done by the buyer from their factory gate. For the second period 2009-10 and 2010-11, he submits that they have not incurred any transportation charges as there was no separate freight amount involved and the department's case on clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case and issued the show cause notice and demanded duty and the same has been settled by the Order of the Hon'ble Settlement Commission. The present show cause notice has been issued on the same goods covered under the above show cause notice on the presumption that the appellants have not discharged the service tax. No documents, or any work sheet on how the service tax amount on GTA outward transportation has been arrived was submitted by the Department nor it was brought in the show cause notice or in the impugned order. 7. As seen from the appellant's contention that they have cleared the goods at their factory gate to M/s. Ace Marketing and the freight was not incurred by them, no question of transport charges arise. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
