9911796707
TMI Blog2025 (1) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant have vehemently argued that the service on which the present demand was confirmed itself was not taxable, this claim was made by the appellant before the adjudicating authority, however, the adjudicating authority has not given the relief on the ground that at the time of payment of service tax they have not claimed the exemption from service tax from the service in question therefore at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, Advocate for the Appellant Smt. Sunita Menon, Superintendent (AR) for the Respondent ORDER The brief facts of the case is that the appellant had received services of transportation of cranes by vessel from Pipavav port to JNPT port (transport of goods by national / inland waterway) and the appellant had initially not paid service tax thereon, since the same is merely transportation of goods thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt have wrongly availed the abatement accordingly there is a short payment of service tax hence the demand is confirmed. 2. Shri Saurabh Dixit learned counsel appearing on behalf of the appellant at the outside submits that the service per se was not taxable in fact. The appellant had under mistaken belief had paid the service tax on the abated amount therefore the demand is not sustainable. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahm. 3. Smt. Sunita Menon learned Superintendent AR appearing for the revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of the records, we find that the appellant have vehemently argued that the service on which the present demand was confirmed itself was not taxable, this claim was made by the appellant before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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