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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Rachna Gupta, Judicial Member, Hemambika R. Priya, Technical Member
Century Pulp & Paper – Appellant
Versus
Commissioner, CGST, Dehradun – Respondent
| Table of Content |
|---|
| 1. overview of the tax dispute regarding service tax on bus hiring. (Para 1 , 2 , 3) |
| 2. summary of rival contentions and reliance on prior departmental decisions. (Para 4 , 5 , 6) |
| 3. interpretation of exemption notifications for contract carriage transportation services. (Para 7) |
| 4. setting aside the order under appeal and granting relief to the appellant. (Para 8) |
DR. RACHNA GUPTA:
The present appeal is filed to assail the Order-in-Appeal bearing no.90/2020-21 dated 14.08.2020 vide which the service tax demand confirmed by the Original Adjudicating Authority has been upheld. However, the penalty of Section 76 of the Finance Act, 1994, has been reduced to Rs.2,06,393/-. Still being aggrieved the appellant is before this Tribunal.
2. The facts in brief relevant for the present adjudication are as follows:
The appellant is engaged in manufacture of writing and printing papers. Appellants have also rented buses vide agreements with various persons, who were engaged in providing bus services for the factory employees and school going children on various routes as per the terms and conditions of those agreements which were executed during the period from December, 2015 to Ju
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