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TMI Blog2022 (5) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... aving its mines at Odisha. The Appellant had engaged machineries like excavator in mines and also various transporters for the purpose of transportation of overburden/waste materials and iron ore to the vehicles of transporters which carry the materials to the specified places and unload those materials with the help of hydraulic lifting systems fitted in the vehicles within the mines at Badampahar, in the district of Mayurbhanj ( Odisha). An audit of service tax records of the Appellant was conducted by the Internal Audit wing of the department for the period FY 2005-06 to 2009-10 wherein it was alleged that the Appellant is liable to pay service tax under reverse charge mechanism for the services of Goods Transport Agency. Accordingly, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad in a goods carriage, from the whole of service tax leviable thereon under section 66 of the said Act, where,- (i) the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or (ii) the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty. Explanation.- For the purposes of this notification, "an individual consignment" means all goods transported by a goods transport agency by road in a goods carriage for a consignee. 2. This notification shall come into force on the first day of January, 2005. F. No. 341/18/2004-TRU(Pt) V. Sivasubramanam Deputy Secretary to the Government of India On a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter is much higher for all the trips concerned. Thus, we are inclined to uphold the order of the Ld. Commissioner (Appeals) and reject the appeal filed by the Appellant on merits. 6. As regards imposition of penalty, since the issue pertained to interpretation of the exemption notification, we exercise the powers under Section 80 of the Act to set aside the penalties as levied by the Commissioner (Appeals) under Section 78 of the Act. 7. As regards Appeal No.ST/76954/2016 covering the period 2009-10 to 2012-13 (upto 30/09/2012), we find that the second Show Cause Notice was issued on 21/06/2013 invoking extended period of limitation. Having regard to the judgment of the Hon'ble Apex Court in the case of NIZAM SUGAR FACTORY Versus COLLECT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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