2008 (5) TMI 82

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..... tion charges are liable for service tax under the category of “Transport of Goods by Road” - In terms of the Notification35/2004, they are required to pay only 25 per cent of value of the freight - tax levied on full value is not correct - stay application is allowed by granting waiver of pre-deposit - ST/73 of 2008 - 433 of 2008 - Dated:- 12-5-2008 - T. K. JAYARAMAN, MEMBER (T) and DR. S. L. P .....

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..... he appellants took the stands that the issue is covered under the Excise Act and they have been paying central excise duty on the element of transportation from the factory to depot and hence, service tax on the same cannot be demanded. The learned Counsel submits that there is no finding recorded on this point. He also submitted that entire transportation charges cannot be subjected to service ta .....

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..... ce tax is required to be covered when they added the transportation charges in the assessable value of the goods manufactured and cleared by them. This point has not been answered by the authorities. In terms of the Notification, they are required to pay only 25 per cent of value of the freight. This point has also not been considered and tax has been levied on full value which is not correct. The .....

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