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TMI Blog2019 (5) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... Mohan Damodhar After hearing both sides, we find that the dispute in this matter concerns demand of service tax on reverse charge basis on transportation of goods of the appellants for the period 01.01.2005 to 31.01.2009, on the freight expenditure incurred by them to the extent of Rs. 14,03,485/-. Department initiated proceedings vide a SCN dated 03.03.2010 proposing demand of an amount of Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed Cenvat credit of duty for providing taxable service and also benefit of Notification No. 12/2003. 2.2 Ld. Advocate draws our attention to para-6 of the impugned order to submit that while the Commissioner (Appeals) has acknowledged the submission of the said declarations by them, he has however not accepted the same, on the ground that they are not relatable to the consignment note are f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icromatic Grinding Technologies Ltd. 2012 (25) STR 355 (Tri.-Del.) 2.4 Ld. Advocate also submits that appellants had paid up the tax liability of Rs. 32,564/- after taking 75% abatement under the Notification No. 32/2004-ST and No. 1/2006-ST. The SCN has however demanded service tax liability on the entire 100% value of the taxable service. 3. On the other hand, Ld. AR supports the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004-ST and No. 1/2006-ST. ii) The amount of Rs. 32,564/- paid up by the appellants along with interest after availing such abatement of 75% is sustained and no interference is made with the matter. iii) However remaining part of the demand in the impugned order cannot sustain and is required to be set aside, which we hereby do. iv) Since the matter was one of interpretation, imposition of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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