9911796707
TMI Blog2019 (7) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... stipulated in the said proviso with the help of the declaration of the service provider viz., transport agency was necessary and they could not be ignored - If such exemption was allowed to the assessee, without satisfying all the conditions of the proviso, it would violate the very basis of the exemption provided in the Notification No.32/2004 dated 03.12.2004. It is trite law that the exemption notifications are to be strictly construed to the conditions stipulated in the notification for availing exemption and has to be complied with by the concerned assessee. There is no merit in the submissions made at Bar by the learned counsel for the assessee that even without declaration as stipulated in the notification, the assessee was entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods. The relevant portion of the order of the CESTAT is quoted below for ready reference. 3. We find that the abatement of 75% from the gross freight value under Notification No.32/2004-ST dated 03.12.2004 as amended is not available in the absence of such declaration / consignment note containing transaction particulars. The Commissioner has therefore rightly confirmed the demand in respect of 14 transporters. The plea of limitation also cannot be considered by the Tribunal as earlier remand order of the Tribunal does not contain any direction for reconsideration of the issue of time bar. We, therefore, uphold the impugned orders and reject the appeals. 2. Mr.Joseph Prabakar, learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable service provided by a goods transport agency to a customer, in relation to transport of goods by road in a goods carriage, from so much of the service tax leviable thereon under Section 66 of the said Act, as in excess of the service tax calculated on a value which is equivalent to twenty five per cent of the gross amount charged from the customer by such goods transport agency for providing the said taxable service : Provided that this exemption shall not apply in such cases where - (i) the credit of duty paid on inputs or capital goods used for providing such taxable service has been taken under the provisions of the CENVAT Credit Rules, 2004; or (ii) the goods transport agency has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of uniformity with respect to levy of service tax, to issue the following orders:- 2. In terms of Notification No.32/2004-S.T., dated 03.12.2004 (rescinded on 01.03.2006) and No.1/2006-S.T., dated 01.03.2006, the Central Government has exempted 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 so much of service tax leviable thereon as is in excess of the service tax calculated on the value which is equivalent to twenty five percent of the gross amount charged from the customer by such goods transport agency, subject to the following conditions:- (i) the credit of duty paid on inputs or capital goods used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption notification have been satisfied, would be sufficient for availing of the benefit under the said notifications. Opinion of Law Ministry has also been sought in this matter. Law Ministry has concurred with the above views of the Department. 5. Therefore, in all such cases, where the above procedure has been followed, no demand notice may be issued on the basis of objection raised by the C AG office, and all pending matters may be decided accordingly. Past instructions, circulars and orders on the issue stand suitably modified. 6. Suitable Trade notices may be issued for the information of trade. 7. Hindi version will follow. 6. Thus, it is very clear that for availing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit in respect of the service tax paid on the service provided to the assessee, which was clarified by the Board in the circular dated 5/1/2007-S.T dated 12-Mar-2007. 8. Therefore, in our considered opinion, the learned Tribunal was perfectly justified in denying such exemption in the cases where no such declaration from the service providers viz., transport agency was forthcoming from the assessee. We do not find any fault or error in the order passed by the tribunal. The judgments relied upon by the learned counsel for the appellant are not applicable to the facts of the present case, as in the case of Gujarat High Court, the conditions were satisfied with an endorsement on the consignment note supplied by the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
