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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
MS. JYOTI BALASUNDARAM VICE-PRESIDENT, J.
S.P.K. Balakrishnan & Co. -Appellant
Versus
Commissioner of Central Excise, Madurai -Respondent
FINAL ORDER NO. 754 OF 2010 MISC. ORDER NO. 344 OF 2010 APPLICATION NO. ST/MISC./383 OF 2010 APPEAL NO. ST/422 OF 2009, MISC. ORDER NO. 344 OF 2010 of 2010
Decided On : 08-07-2010
C.R. Hariharan,T.H. Rao
1. The demand of service tax of Rs. 32,252 together with interest and penalty of equal amount (tax demand arises as a result of holding that the assessees were availing goods transport services) is challenged by the assessees. The assessees have filed an application for raising additional grounds that the services received by them were from individual goods transport owners and goods transport operators and not from Goods Transport Agency and therefore, service tax is not leviable in the light of the decision of the Tribunal in the case of Lakshminarayana Mining Co. v. CST [2010]
2. The plea that the service was not rendered by the Goods Transport Agency but by individual truck owners and truck operators is raised in the appeal for the first time and hence requires verification.
3. I, therefore, set aside the impugned order and remand the case to the adjudicating authority to verify the contention of the assessees that services were provided to them by individual vehicle owners and operators. Fresh orders shall be passed after extending a reasonable opportunity to the assessees to substantiate their claim. The appeal is thus allowed by way of remand.
