2017 (6) TMI 60

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..... he Indian Railways to CTOs is a service of ‘Transport of Goods by Rail’ and, therefore, eligible for abatement of tax treatment i.e., for abatement @ 70% of the value of haulage charges collected from the Petitioner - the SCN which raise a demand of service tax by treating 'haulage' as 'support services' stands negated by the aforementioned Circular - petition allowed - decided in favor of assesse .....

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..... petition is to a Clarification issued on the basis of decision taken by the Central Board of Excise and Customs (CBEC) (Respondent No. 4) and the consequential Show Cause Notice (SCN) issued by the Directorate General of Central Excise Intelligence (DGCEI) (Respondent No. 2) seeking to raise Service Tax demand on the Petitioner for the period 1st October 2012 to 31st December 2014 on Haulage Char .....

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..... Transport of Goods by Rail and, therefore, eligible for abatement of tax treatment i.e., for abatement @ 70% of the value of haulage charges collected from the Petitioner. 5. Inasmuch as the impugned SCN dated 23rd March, 2015 which seeks to raise a demand of service tax by treating 'haulage' as 'support services' stands negated by the aforementioned Circular, the Court quash .....

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