2025 (3) TMI 385

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..... "Goods Transport Agency" and of giving truck/vehicles on hire. The person liable to pay service tax has clearly been discussed by the adjudicating authorities below and the findings have been affirmed by this Tribunal. Since there were two rounds of litigation and the findings of the departmental adjudicating authority have been affirmed by this Tribunal, the principle of merger applies vis-à-vis all the decisions. There are no error, as alleged, in the impugned final order dated 28.06.2024 except for the aforequoted typographical omission vis-à-vis word "not" in para 5.1 of the impugned final order. Application allowed.
DR. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Shri Manmohan Mahipal, Chartered Accou .....

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..... it under Notification No. 30/2012-ST. It is observed that the issue with respect to both the notifications has clearly been discussed by Commissioner (Appeals) at the post remand stage vide Order-in-Appeal No. 123/2023 dated 31.03.2023 in following words: "6.1 The present issue is related to demand of service tax of Rs. 2,10,508/- on value of service of Rs. 17,03,136/-. The appellant has contended that the services provided by the appellant are exempted under Sl. No. 22(b) of Notification No. 25/2012-ST dated 20.06.2012. I have gone through the relevant exemption entry which is reproduced as under: 22. Services by way of giving on hire - (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; .....

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..... f Mega Notification No. 25/2012-ST dated 20.06.2012 in para 5.2 of the said final order, however, word "not" is typographically omitted in the said last line of para 5.1 of the impugned order. The said line, therefore, has to read as follows: "The said service provided by the appellant is not covered under exemption vide Mega Exemption Notification No. 25/2012-ST dated 20.06.2012." 8. The findings of Commissioner (Appeals) in above quoted para 6.1 vis-à-vis Notification No. 30/2012 ("SSI exemption") have also been upheld. Further it is found that there is no question of any express determination of nature of service as admittedly the services rendered by the appellant are those of "Goods Transport Agency" and of giving truck/vehic .....

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