9911796707
TMI Blog2017 (11) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that: - the proceedings by the lower authorities are mainly based on allegations and presumptions, without any categorical evidence - Based on the illustrative documents submitted by the appellant, we find no evidence of deliberate split-up or manipulation, to claim the benefit of the said Notification. In order to sustain such allegation, the Revenue should have brought out clear evidence, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal relates to denial of exemption under Notification No. 34/2004-S.T. to the appellants on the ground that the freight payable by the appellants are intentionally split-up into small consignment in order to show that they did not exceed ₹ 750/- per consignment. Notification No. 34/2004-ST exempts Service Tax payable on goods transport agency , where the gross amount charged on consignmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt agent. The consignment note was sent to them for claiming the consignment from the transport agent. Neither the sender nor the appellant is aware of the actual transport vehicle number or whether the transporter is consolidating various such consignments. The consignment note does not contain the vehicle number for the said reason. The freight to be paid is given in a receipt, separately by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es are mainly based on allegations and presumptions, without any categorical evidence. It is a fact that the appellants received small consignments from various senders and the consignment notes bear the details of sender, receiver and quantity of goods covered for transport. Separate freight receipt is issued by the transport agent. Based on the illustrative documents submitted by the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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