9911796707
TMI Blog2019 (3) TMI 1646X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants is packing and loading all the goods, transporting them, unloading them and unpacking them - HELD THAT:- The judgment of the Tribunal in the case of DRS Logistics Pvt Ltd [ 2017 (9) TMI 923 - CESTAT NEW DELHI ] is on the same issue and the bench has held that the services rendered by the appellants therein are classifiable as Goods Transport Agency services. All the appeals to the exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt.13.12.16 passed by CCCE ST, Hyderabad - IV ST/31258/2017 OIA: HYD-EXCUS-004-AP2-0180-17-18-ST dt.9.8.17 passed by CGST CE (Appeals-II), Hyderabad (2) 2. All these four appeals are taken up for disposal together as the issue involved is the same. 3. After hearing both sides, we find that the main issue that arises for consideration in all these appeals is whether the services rendered by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was aggrieved by this order and carried the matter to the Hon ble Apex Court in appeal Diary No.2812/2018, Hon ble Apex Court after condoning the delay, on 5.10.2018 dismissed the appeal filed by the revenue. He would submit that the findings of the Tribunal have attained finality. Accordingly, the fundamental issue in these appeals stands decided in favour of the appellant. He would submit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestigation, penalty needs to be imposed and also interest liability on the said amount needs to be discharged. 6. After considering the submissions made by both sides and perusal of records, we do find that the main issue involved in all these appeals is whether the appellants herein have rendered services of cargo handling or goods transport agency. The judgment of the Tribunal in the case of D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/- as tax and not deposited with the Government Treasury. Both sides confirmed that the amount stands deposited but subsequent to the investigation. On specific query from the bench, learned counsel submits that appellant has not discharged the interest liability but he would definitely direct them to pay the interest thereof. In our view, since the amounts were collected and not deposited till t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
