9911796707
TMI Blog2022 (11) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Rule 2(1)(d)(i) (EEC) of the Service Tax Rules, 1994 as amended vide Notification No. 16/2017-ST, effective from 23.04.2017 read with Notification No. 30/2012-ST, as amended - HELD THAT:- Out of total demand of Rs. 86,185/-, Rs. 75,401/- pertains to air freight and due to calculation error this amount has been sustained as is evident from the record - the amount of Rs. 7,456/- is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d April, 2016 to June, 2017, it appeared that the appellant had imported certain raw materials during the period 23.04.2017 to 30.06.2017 but they have not discharged the service tax liability of Rs. 8,60,332/- on ocean freight / air freight under reverse charge mechanism. It appeared to Revenue that as per provisions of Rule 2(1)(d)(i) (EEC) of the Service Tax Rules, 1994 as amended vide Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of limitation demanding service tax of Rs.8,60,332/- including cess, on freight under reverse charge mechanism. Further, penalty was proposed under Section 78. 4. The show cause notice was adjudicated on contest whereby demand of Rs. 94,339/- was dropped on account of transportation through air and the proposed demand of Rs.7,65,993/- was confirmed alongwith interest and equal amount of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Counsel for the appellant urges that out of total demand of Rs. 86,185/-, Rs. 75,401/- pertains to air freight and due to calculation error this amount has been sustained as is evident from the record. 7. Secondly, the amount of Rs. 7,456/- is not liable on account of freight services provider being located in India. As the Indian service providers registered under the provision of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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