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TMI Blog2008 (3) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we come across a challenge by the assessee to a demand of service tax of over Rs. 81 lakhs and Education Cess of about Rs. 1.6 lakhs as also to penalties imposed under various provisions of the Finance Act, 1994. The above demand of service tax is in respect of Goods Transport Agency (GTA) service avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the seaport to the factory, it is the case of the appellants that this transportation was undertaken as part of a turnkey contract and, therefore, no service tax was payable in the GTA category. If at all any tax was payable, it was payable only by the transporter. In this connection, ld. Counsel has referred to the relevant purchase order, invoice etc. This claim is contested by ld. SDR who s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategory of GTA service and hence such abatement would prima facie be admissible to the appellants. However, as regards the transportation of the other inputs from port to factory, it appears that this was undertaken by M/s. South India Corporation (Agency) Ltd. (SICAL, for short) as part of a turnkey contract. The relevant purchase order indicates that the appellants paid an amount of Rs. 4,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. Ac cording to ld. Counsel, demand to the extent of Rs. 10 lakhs is covered by the railway freight. If that be the case, the demand which is prima facie sustainable in relation to transportation of coal and lime by road from port to factory would be around Rs. 20 lakhs. Taking into account the plea of financial hardships, we direct the appellants to deposit 50% of this amount for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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