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TMI Blog2019 (12) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the records. 3. The facts of the case in brief are that the appellant is a manufacturer of Barite powder. They receive the raw material, crush it into powder and transport it to their Chennai unit from where it is exported. The officers of Anti Evasion Wing visited the factory and after investigation found that the appellants were NOT discharging service tax under reverse charge mechanism on the Goods Transport Agency (GTA) services which they have availed for transporting the goods. As per section 65(105)(zzp) of Finance Act, 1994 "Goods Transport Agency means any person who provides service in relation of transport of goods by road and issues consignment note by whatever name called". Generally service tax is payable by the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decided in this case. i. Whether the appellant is entitled to the benefit of exemption notification No. 34/2004-ST dt.03.12.2004 which exempts service tax on GTA services where the gross amount charged on consignment transported in goods carriage does not exceed Rs. 1,500/- or the gross amount charged on individual consignment transported in goods carriage does not exceed Rs. 750/-. ii. Whether the appellant is entitled to the benefit of notification No. 41/2007-ST dt.06.10.2007 which exempts services used for export of goods from the whole of service tax leviable thereon subject to some conditions. iii. Whether the extended period of limitation has been invoked correctly in the case. 5. As far as the first issue is concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the clear language of the explanation to 'individual consignment' used in the notification, the exemption is obviously admissible to goods transported as a single consignment for which the freight charged is not above Rs. 750/-. Where the goods carriage transports several consignments, the exemption will be available if the aggregate freight charged for the trip does not exceed Rs. 1500/-. Therefore, where an assessee incurred freight upto Rs. 1500/- per consignment the assessee is not eligible for exemption. We uphold this reading of the notification by the Commissioner." 7. We concur with the views expressed by the Tribunal Bangalore that this exemption is available only when the aforesaid two conditions are met. On perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application before the Asst. Commissioner. Paras 1 & 2 of this exemption notification reads as follows: "In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 40/2007-Service Tax, dated the 17th September, 2007 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 601(E) dated the 17th September, 2007, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in column (3) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 68 of the said Finance Act shall pay service tax as applicable on the specified services provided to the exporter and used for export of the said goods, and such person shall not be eligible to claim exemption for the specified services : Provided that where the exporter of the said goods and the person liable to pay service tax under sub-section (2) of section 68 for the said services are the same person, then in such cases exemption for the specified services shall be claimed by that person; (b) the exporter shall claim the exemption by filing a claim for refund of service tax paid on specified services : Provided that- (i) the manufacturer-exporter of the said goods shall file the claim for refund to the Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962 (52 of 1962); (f) the refund claim shall be accompanied by documents evidencing, - (i) export of the said goods; (ii) payment of service tax on the specified services for which claim for refund of service tax paid is filed; (iii) wherever applicable, a copy of the written agreement entered into by the exporter with the buyer of the said goods, as the case may be; (g) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself that the said services have been actually used for export of said goods, refund the service tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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