2012 (11) TMI 1111

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..... Counsel and Ms. Smriti Sharma, Standing Counsel, for the Respondent. ORDER The Facts : The Chhattisgarh State Civil Supplies Corporation Limited (the Corporation) is a Company registered under the Companies Act, All shares are held by the Government Chhattisgarh. 2. The Corporation floated a tender in the year 2006 for transporting the civil supplies, Shri Jitendra Singh Bagga, (the Appel .....

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..... ve been made from time to time. 8. The Section 65(105) of the Service Tax Act defines taxable services. The Service Tax on transportation of goods is also included in it under sub-clause (zzp) of Section 65(105). Thus, the Service Tax on transportation of goods is payable. 9. Under the Act, the Service Tax Rules, 1994 (the Rules) have been framed. Rule 2(1)(d)(v) provides for as to who .....

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..... ssued notices to the Appellant to pay the Service Tax in consonance with the contract, the notices cannot be faulted. There is no illegality. It is also permissible as held by the Supreme Court in Rashtriya Ispat Nigam Limited v. Dewan Chand Ram Saran, reported in (2012) 5 SCC 306 = 2012 (26) S.T.R. 289 (S.C.). 14. In view of the above, the appeal has no merit and it is dismissed.
Case l .....

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