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TMI Blog2016 (8) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods Transport Agency means any person who prides service in relation to transport of goods by road and issues consignment note, by whatever name called. The language of the section is unambiguous and that any person (including individuals) who provides service in relation to transport by road is liable to service tax. The appellant does not succeed on merits. Period of limitation - freight charges - duty having been paid on FOR basis - no suppression with intention to evade payment of service tax - Held that:- it is the case of the appellant that the freight charges were shown in the invoices and that these invoices were signed by the jurisdictional officer. As per the agreement the appellant has agreed to bear the transportation cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants suppressed the value of freight by not informing the department about the freight element. A show cause notice was issued which after adjudication, confirmed the demand of service tax along with interest and also imposed equal amount of penalty under Section 78 of the Finance Act, 1994. Aggrieved by this order, the appellants preferred appeal before the Commissioner (Appeals) who vide the order impugned herein upheld the same. Hence this appeal. 2. On the day the case was listed for hearing as per the published list, none appeared for the appellant. The learned counsel appearing for appellant has furnished detailed written submissions and consented /requested that the case be decided basing on the written submission. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal observed that under Section 60(506), Goods Transport Agency means any person who prides service in relation to transport of goods by road and issues consignment note, by whatever name called. The language of the section is unambiguous and that any person (including individuals) who provides service in relation to transport by road is liable to service tax. 5. In the light of the above judgments, I am of the view that the appellant does not succeed on merits. 6. The next ground raised is that the show cause notice dated 15-09-2009 for the period 20-05-2008 to 16-06-2008 is barred by limitation. The appellant contends that there was no suppression with intention to evade payment of service tax. It is the case of the appellant that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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