9911796707
TMI Blog2018 (6) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... finished goods to various buyers including the department of railway - Held that:- Appellant is engaged in the excisable activity as well as payment of service tax on inward GTA. Being organized manufacturer, it cannot be expected that they are not aware about the levy of service tax on outward transportation. There is no different law for levy of service tax on GTA either it is inward transportat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94. The appellant are also engaged in the manufacture of dutiable final product (cotton cut fabric(deluxe) falling under chapter 59 of First schedule of Central excise Tariff Act, 1982. During the course of EA 2000 audit for the period from April, 2009 to December, 2011, it was observed from the financial records of the appellant that they incurred certain expenditure towards outward transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nay Jain, Ld. C.A. for the appellant submits that non-payment of service tax is due to bonafide belief that in case of outward transportation, recipient of the goods is required to pay service tax, therefore they have not discharged the service tax. It is admitted fact that appellant have been paying service tax on the inward transportation regularly. The contention of the levy of the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on GTA is under common law. Therefore, contention of the appellant that being outward transportation they were under bonafide belief that the service tax payable by the recipient of the goods has no force. It is also fact that appellant have not declared taxable value of outward transportation in their monthly ST-3 returns. The contention of the Ld. Counsel is also that there is Revenue neutra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
