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TMI Blog2018 (4) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Ramesh Nair The Appellant company has various divisions in the company namely CFS Division, Trucking Division, EMR division, Agency Division which operates as independent profit centre and bills the other division for intercompany services. In this case the demand has been made against the CFS Division of Appellant M/s APM Terminals Pvt. Ltd. However since the company is one such intercompan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Appellant at the time of audit alongwith interest and thus ordered for confirmation of demand and appropriation of amounts deposited by the Appellant. He also imposed penalties u/s 77 and 78 of the Finance Act, 1994. Hence the present appeal by the Appellant. 2. Shri Vishal Agarwal, Ld. Counsel with Shri R. Prabhu, Advocate appearing on behalf of Appellant submits that the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits the demand is not sustainable as no consignment note was issued by the third party transporter to qualify their service as GTA. He relies upon judgements in case of Ultra Tech Cement Ltd. 2017 -TIOL - 4224 - CESTAT - MUM and Bhima SSK Ltd. 2017 - TIOL -2693 - CESTAT - MUM. He also submits that since the whole situation is revenue neutral as whatever service tax is paid is available to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in case of Toyo Engineering supra. Further the demand of service tax is sustainable only if the third parties have issued consignment notes to the Appellant. Admittedly no consignment note was issued by the transporters who gave trucks on hire. In view of Tribunal's order in case of Ultra Tech Cement Ltd. 2017 - TIOL - 4224 - CESTAT - MUM and Bhima SSK Ltd. 2017 - TIOL - 2693 - CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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