2017 (11) TMI 1106

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..... the status of such truck owners as not belonging to transport agency which is liable to Service Tax. Since this aspect could not be examined by the original authority, matters needs reexamination - appeal allowed by way of remand. - Service Tax Appeal Nos.1747 of 2010 & 26 of 2011 - ST/A/57172-57173/2017-CU[DB] - Dated:- 13-10-2017 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, .....

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..... suppliers. M/s JMD Building Material Suppliers (assessee-Appellant No.2) is one such supplier of these materials. Proceedings were initiated by the Revenue against both of them for non-payment of Service Tax under reverse charge basis for Goods Transport Agency Services . The original authority adjudicated the case confirming the Service Tax liability against both the assessee-Appellants and also .....

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..... ng such additional submissions in this regard. 4. The learned DR for the Revenue objected to the submissions of the learned counsel on various grounds. She submitted that the assessee-Appellants never raised any issue on merit contesting the demand before the lower authorities. They cannot take a plea of additional ground before the Tribunal which will make the verification of facts difficult c .....

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..... vice providers is verified to the effect that they are individual truck owners and not transport agencies. He submitted that the assessee-Appellants do have supporting evidence to substantiate their claim. Further, regarding limitation, he submitted that they have bonafidely acted while availing the service and did not discharge tax at that time under the impression that all the trucks are owned b .....

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..... merit as well as limitation, as pleaded by the assessee-Appellants. We make it clear that we have not expressed any opinion on the merits of the case which will be decided afresh based on the documentary and other evidences to be submitted by the assessee-Appellants, if any. 7. In view of the above, we set aside the impugned orders and remand the matter to the original authority. 8. In the r .....

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