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TMI Blog2025 (4) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), confirming the Order-in Original No.17/DC/RDR/16-17 dated 22.02.2017. 2. The brief facts of the case are that the appellant are engaged in manufacture of M.S. Racks having Central Excise Registration No.AAECP7863 MEM 001 and clearing their goods on payment of duty. During the course of audit of the records, it was observed by the audit team that all the consignments of goods consigned by the appellant were only to one individual consignee i.e. M/s Delta Power solutions Pvt. Ltd and the freight bills were more than Rs.750/-. The Audit team selected one bill/ Memo No. 43,44 dated 27.12.2010 raised by M/s Rameshwer Shakti Truck Transport & Commission Agent and alleged that the gross freight of Rs.1,000/- charged to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree kilometers, the vehicle easily make more than one trip on a single day. This fact is evident from the bill /Debit Statement No.43/44 dated 27.12.2010 relied upon by the department. In the factual position, he submitted that the appellant is exempted from levy of service tax as provided under Notification No.34/2004(ST), dated 03.12.2004, as the appellant was covered under clause (i) of Notification No. 34/2004 as amended because the freight paid to the transporter is Rs.1000/- per trip for each consignment which is less than Rs.1500/-. Since, the appellants are selling their goods only to one consignee, viz. M/s Delta Power Solution(s) Private Limited. The question of dispatch of goods to multiple consignees does not arise. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the discussions and findings given in the Order-in-Original and Order-in-Appeal. Learned AR relied on the decision of the Tribunal, Kolkata Bench in the case of M/s Lal Traders & Agencies Private Limited versus Commissioner of Central Excise, Bhubneshwar-I - 2022 (5) TMI 426-CESTAT KOLKATA held that The said issue is no longer res integra in terms of the decision of the Tribunal in the case of Chhattishgarh Distilleries Limited vs. Commissioner of Central Excise, Raipur - 2017 (11) TMI 344 CESTAT NEW DELHI wherein it was held that it appears that the exemption of Rs. 1500/- is available to "a" single transaction but when the transactions are consolidate with the same parties, the said exemption is not available on the subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned AR also submitted that the Appellant has also claimed immunity from imposition of penalty quoting the provisions of Section 80 of the Act. However he stated that the provisions of Section 80 are applicable to instances of short-levy or short-payment which has occurred due to reasonable cause, which is missing in the instant case. He stated that the adjudicating authority had rejected their prayer for extending the benefit under Section 80 of the Act. The appellant willfully suppressed the fact of receipt of service under the category of 'GTA Services' which is taxable under RCM during the material period with an intent to evade payment of service tax to Government. In the era of self assessment taxpayers are liable to assess the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hole of service tax leviable thereon under Section 66 of the Said Act, where - (1) the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or (ii) the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty. Explanation - For the purposes of this Notification, "an individual consignment" means all goods transported by a goods transport agency by road in a goods carriage for a consignee." A bare perusal makes it abundantly clear that clause (i) of the Notification talks about consignments, meaning several consignments to be transported in one single trip. Clause (ii) talks about individual consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a single carriage does not exceed one thousand five hundred rupees: (c) goods, where gross amount charged for transportation of allsuch goods for a single consignee does not exceed rupees seven hundred fifty:" Similarly, the exemption was available to goods where the gross amount charged did not exceed Rs. 750/- for a single consignee. 6. We note that the learned counsel has submitted that in the instant case, that the M.S. Racks were consigned to one consignee M/s Delta Power Solutions Limited, located 2-3 Kms from the appellant's unit. It has also been submitted by the Learned AR that the appellant merely submitted a consolidated cash/credit memo issued by the GTA, but no copy of bill issued by GTA was issued. We also take note of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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