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TMI Blog2013 (9) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Shri P.S. Ratnamani, for the Respondent. JUDGMENT [Judgment per : T.S. Sivagnanam, J.]. - These appeals by the Revenue are directed against the Final Order Nos. 1751/2009, 1750/2009, 1752/2009 and 1753/2009 respectively dated 12-11-2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, Southern Regional Bench, Chennai 600 006 [2010 (18) S.T.R. 170 (Tri. - Chennai)]. 2. The respondents/assessees are manufacturers of cut and polished granite monuments and they availed the services of Goods Transport Agencies for the purpose of procuring their raw materials, capital goods and spares thereof and also for onward transportation of their finished goods. The respondents/assessee being a Private L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Officer afforded an opportunity of personal hearing to the assessees but they did not avail the same despite the matter had been adjourned thrice. Therefore, the Authority proceeded to consider on merits and passed the order confirming the demand made in the show cause notice. 5. Aggrieved by the same, the assessee preferred appeals before the Commissioner of Appeals, viz., the First Appellate Authority. Before the First Appellate Authority, the assessees contended that the impugned order is beyond the scope of the show cause notice and the sole ground mentioned in the show cause notice was that the benefit under Notification No. 32/2004-S.T. is not available to the user of the Goods Transport Agencies who is made liable to the Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice. From the perusal of the show cause notice, it is evident that the assessee was put on notice that they in the course of their manufacturing activities are availing the services of Goods Transport Agencies for the purpose of procuring raw materials, capital goods and they being 100% Export Oriented Unit fall under one of seven categories of persons as stipulated under Rule 2(1)(d)(v) of Service Tax Rules, 1994 r/w Notification No. 35/2004-S.T., dated 3-12-2004, as persons liable to pay service tax on such Goods Transport Agency Services with effect from 1-1-2005 as per Finance (No. 2) Act, 2004. Further, it was mentioned that during the period from March 2006 to September, 2006, they have failed to pay the Service Tax cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ross amount charged from the customer by such goods transport agency for providing the said taxable service; Provided that this exemption shall not apply in such cases where - (i) the credit of duty paid on inputs or capital goods used for providing such taxable service has been taken under the provisions of the Cenvat Credit Rules, 2004; or (ii) the goods transport agency has availed the benefit under the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/2003-Service Tax, dated 20th June, 2003 [G.S.R. 503(E), dated the 20th June, 2003]. 2. This Notification shall come into force on the first day of January, 2005. Therefore, it is evidently clear that the assessees have underst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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