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TMI Blog2019 (5) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner, Service Tax Cell, Central Excise Pune III. 1.2 Assistant Commissioner has by the said order has held as follows: "(i) I confirm the demand of Rs. 1,93,864/- (rupees One Lakh Ninety Three Thousand Eight Hundred and Sixty Four only) under the provisions of Section 73(1) of the Finance Act, 1994. (ii) I confirm the demand of interest under section 75 of the Finance Act, 1994 on the amount of service tax demanded. (iii) I impose a penalty of Rs. 10,000/- under Section 77 of the Finance Act, 1994 for failure to file returns as discussed earlier. (iv) I impose penalty under section 76 of the Finance Act, 1994 for failure to pay Service Tax. (v) I do not impose penalty under Section 78 for the reasons discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration was a periodical show cause issued in respect of demand of the service tax under the category of Good Transport Agency Service. Assistant Commissioner has in para 16 of his order recorded as follows: "16. I also find that the Order of the Commissioner (Appeals) vide OiA No. PIII/RP/06/2013 dtd. 10.01.2013, on the same issue for earlier period, as relevant and squarely applicable in the instant case. The Commissioner (Appeals) held that the transporters had provided the services of Goods Transport Agent and the same is appropriately covered under the taxable service 'Transport of Goods by Road' and as per Rule 2(l)(d)(v) of Service Tax Rules, 1994 the appellant (the notice, in this case) is required to pay service tax as rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elivered the goods at the customer's place, under the instructions of the appellant. Thus, in our considered view, the services provided by the transporters to the appellant should appropriately be classifiable under 'Clearing and Forwarding Agent Service' and not under 'GTA service' as claimed by Revenue."
4.3 Since the appeal filed by the Appellant against the earlier order of Commissioner (Appeal) on the same issue has been allowed we do not find any merits in the impugned order of Commissioner (Appeals).
5.1 Following the earlier order of tribunal referred in para 4.2 we allow the appeal filed by the appellants and set aside the impugned order of Commissioner (Appeals).
(Order pronounced in the open court on 12.04.2019) X X X X Extracts X X X X X X X X Extracts X X X X
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