2018 (11) TMI 235

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..... verse Charge Mechanism. Superintendent of Central Excise issued a show cause notice alleging that they have not paid the service tax on transportation charges paid for procurement of husk. The appellants contested the show cause notice stating that transportation of husk is paid for by the suppliers and not by them. Appellants also claimed the benefit of exemption notification No. 34/2004-ST, dated 03.12.2004 as the gross amount charged on each consignment of husk transported did not exceed Rs. 1500/- and therefore they were exempted from payment of service tax. They further contested that the goods were transported by individual truck/lorry owners who did not issue any consignment notes and therefore the demand may be dropped. After follow .....

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..... to them because it does not fulfill either of the two conditions namely (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 exceed rupees seven hundred fifty. (c) Non payment of service tax on the procurement of husk was not intimated to the department until the fact was unearthed by the department with a willful intention to evade payment of service tax is evident. (d) As the tax has not been paid, applicable interest as well as penalties are imposable as per Sections 75, 76 & 77 & 78 of Finance Act, 1994. 3. We have considered the arguments on both sides. The de .....

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..... that no consignment notes were issued by the transport agencies. The only point of contention is whether any consignment notes were issued by individual transporters or otherwise. In this particular case, a specific assertion has been made before this Bench in the grounds of appeal that no consignment notes were issued. It is also not clear from the Order-in-Original whether the consignment note was issued in this case or otherwise. If no consignment note is issued, the present case automatically gets excluded from the definition of GTA services by virtue of definition itself and no service tax is to be paid, else service tax is payable. We, therefore, find that this is a fit case to be remanded back to the original authority to examine wh .....

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