2017 (11) TMI 344

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..... he Assessee. Dr. Neha Garg, AR, for the Revenue. ORDER [Order per : Justice Satish Chandra, President]. - Both the cross appeals have been filed against the order-in-appeal Nos. 25, 26(ST)/RPR-II/2011, dated 14-12-2011. 2. The brief facts of the case are that during the period under consideration (January, 2005 to March, 2009), the appellant was a manufacturer of portable spirit, IMFL and .....

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..... nsignments transported in a goods carriage does not exceed rupees one thousand five hundred". Ld. Counsel submits that each voucher is less than Rs. 1500/- hence, no service tax is applicable 4. On the other hand, ld. Counsel for the Revenue submits that the benefit is available only to a single transaction as "a" transaction* is already mentioned in the said notification. But in the case of .....

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..... ucher and not on subsequent vouchers. In the instant case, the lower authorities have already disallowed the claim on the vouchers which are in numbers but each below Rs. 1500/-. Thus the order appears reasonable as per the Golden Rule of Interpretation for the reason that in the said Notification No. 30/2004 the word "a" transaction is already mentioned. Hence, we find no reason to interfere with .....

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