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TMI Blog2018 (8) TMI 1979X X X X Extracts X X X X X X X X Extracts X X X X ..... he service tax to the service provider he cannot be made liable to pay service tax all over again. It is deemed appropriate to remand the matter to the Adjudicating Authority to verify the claim as made by the appellant in their grounds of appeal and pass order in accordance with law - appeal allowed by way of remand. - ST/76069/2018 - FO NO. 77296/2018 - Dated:- 23-8-2018 - SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) Shri J. Sahu, Sr. Adv. for the Appellant (s) Shri A. Roy, Supdt. (A.R.) for the Revenue ORDER Briefly stated the facts of the case are that the appellant is engaged in manufacture of Clinker and Cement. Pursuant to audit for the period 2009-2010 and 2010-2011, the appellant was informed to pay a sum of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount in Rs. Freight outwards as per ledger Less amount shown as per returns 4,06,80,243 2,33,92,127 Total 1,72,88,116 Less amount on which service tax along with interest paid as per mail from suptd see annexure 5 page 20 of our appeal challan enclosed on page no. 17 of appeal. 95,66,031 Total 77,22,085 Less loading/unloading charges 7,92,407 Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal 14,37,640 Now details submitted 22.11.2016 Railway Rake Handling 10,95,100 Service Tax collected by C F 3,40,961 14,36,061 Difference Total 1,579 As regards the loading and unloading charges incurred by the appellant for the period 2009-2010 and 2010-2011 amounting to ₹ 7,92,407/- and ₹ 34,29,164/- respectively, it is submitted that the service provider had collected the service tax in the invoice raised which was paid by the appellant. Accordingly, service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of expenditure for the Financial Year 2009-2010 and 2010-2011 as shown in the Profit Loss A/c. of the appellant company have not been properly declared in ST-3 Returns filed by them. Regarding loading/unloading charges it is submitted that the same have been paid to the labourers for loading of materials into the Lorries and for unloading from the Lorries and since these amounts are paid to the labourers by vouchers, no service tax liability arose on this amount. Regarding service tax on freight charges it is submitted that service tax was paid by the Transporter and also claimed by them in their bills. Regarding service tax liability on railway freight it is claimed that the same is exempted from service tax vide Notification No. 36/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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