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TMI Blog2018 (2) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... been incurred for activity within the factory of the appellant and the same forms part or valuation of the goods cleared being excisable goods liable to duty, no Service Tax is leviable on the same - demand set aside - appeal allowed - decided in favor of appellant. - ST/1022/2010-ST[SM] - A/71901/2017-SM[BR] - Dated:- 7-7-2017 - Mr. Anil Choudhary, Member (Judicial) for Appellant: Shri Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20062007 (up to September 2006) respectively on which the appellant was supposed to pay Service Tax, whereas as per the ST-3 returns they have paid Service Tax, but there appeared to be short payment to the tune of ₹ 4,63,498/- + Cess ₹ 9,270/-. On correspondence by the Range Officers asking the appellant to pay the said amount along with interest, the appellant in the reply dated 08 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,290/- under Section 78 of the Act. 3. Being aggrieved the appellant preferred appeal before learned Commissioner (Appeals), inter alia praying that the amounts paid towards molasses handling charges for handling within the factory premises and not meant for transportation of goods is not liable to be taxed under GTA. Further urged that adjustment for taxes paid have not been allowed being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling charges along with confirmation of penalty but was only pleased to remand for the limited purpose of verification and allowing credit of the tax claimed to have been paid and credit not allowed amounting to ₹ 73,402/- + 1,13,495/-. 4. Being aggrieved the appellant is before this Tribunal. The learned counsel explains that they have already paid the tax on the transportation charges, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable on the same. Accordingly, I allow this appeal on this ground that handling charges are not liable to Service Tax. Further, the Adjudicating Authority is directed to grant adjustment of the taxes as directed by the learned Commissioner (Appeals), if not granted so far. The appellant shall be entitled for the consequential benefits in accordance with law. - - TaxTMI - TMITax - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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