9911796707
TMI Blog2025 (2) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) TMI 43 - CESTAT CHENNAI] where it was held that 'Coming to the tax liability on Supply of Tangible Goods, from the agreement and other facts on record it is evident that the contract was for transportation of petroleum products on which service tax under GTA has been discharged by M/s. HPCL themselves. The nature and type of agreement between the two parties also service to indicate that there is no Supply of Tangible Goods involved in this matter. This being so, the demand made under this category also cannot be sustained and requires to be set aside.' It is found from the annexure to the statement of demand No.34/2014 dated 16-10-2014 that for the year 2013-14, the amount received by the appellants on lorry stand parking rent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services". Upon perusing their Balance Sheet for the years 2008-09 to 2012-13, the Department was of the opinion that the appellants have shown amounts as income received under various heads therein, and such income appears to have been on account of various services rendered by them upon which they have not discharged their service tax liability. Therefore, the Department had issued a show cause notice proposing demand of service tax on their liabilities for the years 2008-09 to 2012-13, in respect of membership fees/subscription under club or association service, Tanker/lorry rent received under supply of tangible goods service and lorry stand parking rent/building rent under renting of immovable property service, with interest thereon a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on reverse charge basis. The appellants also issue consignment notes which were placed before the lower appellate authority. It is the submission of the learned counsel that the said activity having been taxed under reverse charge as GTA services cannot then be taxed yet again under the category of supply of tangible goods service and that would tantamount to taxing the same activity twice under two different services. Such a proposal of taxation as presently conceived by the Department would then negate the relief granted by the Government under GTA to the transporters. It is his further submission that if the demand under supply of tangible goods is set aside, then for the amounts received under renting of immovable property service, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on which service tax under GTA has been discharged by M/s. HPCL themselves. The nature and type of agreement between the two parties also service to indicate that there is no Supply of Tangible Goods involved in this matter. This being so, the demand made under this category also cannot be sustained and requires to be set aside. So ordered." 7. It is also seen that the Final Order No.40368/2019 dated 21.02.2019 has, vide a table therein, detailed the amounts received by the appellants under the renting category and found them to be very much under threshold limit in each of the years from 2008-09 to 2012-13 and in the light of the demands set aside in the said order found that there cannot be any further demand under renting since the to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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