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TMI Blog2017 (9) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles that were transported by various transport carriers where the freight was paid by them. In adjudication proceedings, original authority held that during the material period, appellant was entitled for availing abatement of only 75% in respect of the freight value. Original authority confirmed demand of tax liability of Rs. 2,86,622/- with interest thereon and penalties under various provisions of law. On appeal, Commissioner (Appeals) vide impugned order dt. 09.06.2008 agreed with the findings of original authority and rejected the appeal. Hence this appeal. 2.1 On 08.08.2017 when the matter came up for hearing appellants were represented by Shri Bharath, Consultant who, at the outset, submits that appellant is a proprietaryship c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of 75% extended vide Notification No.32/2004-ST can be availed by the appellant ? 4.2 For better understanding of the issue at hand, it would be useful to reproduce the provisions of Rule 2 (1) (d) (v) of Service Tax Rules, 1944 as under : "(v) in relation to taxable service provided by a goods transport agency, where the consignor or consignee of goods is, - (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any company established by or under the Companies Act, 1956 (1 of 1956); (c) any corporation established by or under any law; (d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any Part of India; (e) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax. 4.4 Thus, just because the proprietor of a proprietaryship concern, whose level of education and degree of legal knowledge does not appear to be very high, on being interrogated by the officers makes an admission that he is liable to pay service tax liability, that would not be a justification for confirmation of tax liability especially without any legal basis thereat. Even the lower appellate authority while considering the appeal against this order has not gone into this aspect at all. 4.5 Be that as it may be, it would be necessary to go through the relevant provisions reproduced at para 4.2 above. On going through chose provisions, it is seen that if the consignee to be liable to pay freight, it has to be a factory registere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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