JUDGMENT :

1. Heard Mr. A. Mazumder, learned senior counsel for the petitioners. Also heard Mr. B. Sarma, learned counsel for the respondent-authorities. In all the three writ petitions a common question of law is involved to be determined on the same set of facts, except that the demand notices under section 73 of the Finance Act of 1994 are in respect of different tea estates of the petitioner-company and accordingly, the three writ petitions are taken up for a final consideration, resulting in the common judgment and order.

2. The petitioners are engaged in the business of plantation, manufacture, sale and transportation of tea under the petitioner No. 1 company, which has various tea gardens in India. In course of their business, the petitioners engage various goods transport agencies for transportation of the tea from its tea gardens in Assam to its warehouses. The question involved is as to whether the petitioners are liable to pay service tax under Chapter-V of the Finance Act of 1994 for availing the service of transportation of the tea. To that effect, demand-cum-show cause notices of different dates were issued by the Assistant Commissioner of Excise Customs and Goods & Services Tax, Guwahati to the different tea estates operated by the petitioner No. 1.

3. In respect of Budlapara Tea Estate, a demand-cum-show cause notice dated 7.9.2017 was issued for the period from April 2013 to March 2016 by arriving at a conclusion that service tax including cess for an amount of Rs. 3,52,556 was evaded. Consequent thereto, the Budlapara Tea Estate was called upon to show cause notice within thirty days as to why service tax including cess amounting to Rs. 3,52,556/- should not be recovered under section 73(1) of the Finance Act of 1994 and further as to why appropriate interest should not be charged and recovered under section 75 and further as to why penalty should not be imposed under section 78 of the said Act of 1994.

4. Similar demand-cum-show cause notices were also issued to the other tea estates of the petitioner No. 1. In respect of Talup Tea Estate a demand-cum-show cause notice dated 14.9.2017 was issued for an amount of Rs. 4,50,005 and in respect of Pengree Tea Estate it was issued for an amount of Rs. 1,42,796. The demand-cum-show cause notice in respect of Budlapara Tea Estate has been assailed in WP(C) No. 7863/2017, in respect of Taluk Tea Estate, it has been assailed in VVP(C) No. 7888/2017 and in respect of Pengree tea estate, it has been assailed in WP(C) No. 7896/2017.

5. Mr. A. Mazumder, learned senior counsel for the petitioners assails the aforesaid three demand-cum-show cause notices by raising a contention that under the relevant notifications in force, there is an exemption on the imposition of service tax including cess in respect of transportation of tea. Hence, according to Mr. A. Mazumder, learned senior, counsel all the three demand-cum-show cause notices are, therefore, without any authority of law and as such liable to be interfered.

6. In order to substantiate his contention, Mr. Mazumder, learned senior counsel refers to the Notification No. 30/2012-ST dated 20.6.2012 of the Government of India in the Ministry of Finance, Department of Revenue. The said notification issued in exercise of the powers under section 68(2) of the Finance Act of 1994 notifies certain taxable services as stated therein and also the extent to which service tax is payble thereto by the persons liable to pay service tax for the purpose. The taxable services referred in the notification of 20.6.2012 also included the services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person who would be liable to pay the freight for such transportation is, amongst others, a factory registered under Factories Act of 1948, a society registered under the Societies Registration Act, 1860, a cooperative society established by or under any law, a dealer of excisable goods