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TMI Blog2018 (7) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... - admittedly, there is no multiple consignments. A similar view was taken by this Tribunal in the matter of Bellary Iron & Ores Pvt. Ltd. V. CCE Belgaum [2009 (12) TMI 150 - CESTAT, BANGALORE], wherein this Tribunal while interpreting the N/N. 34/2004 has held that Where the goods carriage transports several consignments, the exemption will be available if the aggregate freight charged for the trip does not exceed ₹ 1500/-. Therefore, where an assessee incurred freight upto ₹ 1500/- per consignment the assessee is not eligible for exemption. Benefit of notification not allowed - appeal dismissed - decided against appellant. - Service Tax Appeal No. ST/55804/2014-ST [DB] - ST/A/52497/2018-CU[DB] - Dated:- 13-7-2018 - HO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Government account within stipulated period; (iii) Penalty under the provisions of Section 76 of the Finance Act, 1994 as amended should not be imposed for failure to pay service tax in contravention of the provisions of Section 66 of Finance Act, 1994 read with Rule 6 of Service Tax Rules, 1994; (iv) Penalty should not imposed upon them under Section 78 of the Finance Act, 1944 for suppression of facts and informations from the Department with intention to evade payment of Service Tax. 3. The said demand was confirmed by the adjudicating authority vide Order-in-Original dated 20.08.2013 alongwith interest and penalty under Section 76 as well as under Section 78 of the Finance Act, 1994. On Appeal filed by the appellant, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax as per notification no. 34/2004 -ST dated 3.12.2004 the freight of ₹ 750/- shall not exceed for single or multiple consignment meant for a consignee in a goods carriage. And the freight of ₹ 1500 shall not exceed in case of multiple consignment meant for different consignees in a goods carriage. She further submitted that the expression consignments used in clause (i) of the notification would mean consignment also. She further submitted that a plain reading of clause (i) of aforesaid provides that exemption is available to GTA to a customer from the whole of service tax where the gross amount charged on consignment transported in a goods carriage does not exceed ₹ 1500/-. clause (ii) relates to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of GTA service. The ld. DR heard for the Department reiterated the findings recorded by the ld. Commissioner (Appeals) in the impugned order. He submitted that the appellant did not dispute engaging a goods carriage exclusively for transportation of goods consigned to them, therefore, they are liable to pay appropriates Service Tax wherever the gross amount freight exceeds ₹ 750/- for transportation of consignment in a goods carriage. He further submitted that the exemption is not available where freight charged exceeds ₹ 750/- instead of 1500/- as claimed by the appellant. We have heard both the parties and perused the records. 6. The facts of the are not in dispute. The respondent did not dispute engaging goods carriage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are eligible for exemption. 7. A similar view was taken by this Tribunal in the matter of Bellary Iron Ores Pvt. Ltd. V. CCE Belgaum reported in 2010 (18) STR (406) (Tri.-Bang), wherein this Tribunal while interpreting the notification no. 34/2004 held as under: 12. As regards exemption extended under Notification No. 34/2004 dated 3-12-04, the Commissioner held that the consignments meant for the same consignee could not be split up so as to keep the freight amount for each bundle or packet with in the limit of ₹ 750/- while the aggregate exceeded ₹ 750/-. In order to avoid such splitting of consignments to the same consignee, the exemption under clause (ii) would apply when there was transportation of multiple con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 34/ 2004 dated 3-12-2004 is reproduced below : In exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport agency to a customer, in relation to transport of goods by road in a goods carriage, from the whole of service tax leviable thereon under section 66 of the said Act, where, - (i) the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or (ii) the gross amount charged on an individual consignment transported in a goods carriage does not ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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