COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE, BANGALORE Vs. LAKSHMINARAYANA MINING COMPANY, BASAVANAGUDI, BENGALURU

JUDGEMENT

(1.) The Revenue has filed this Appeal in this court under Section 35G of the Central Excise Act, 1944, raising certain substantial question of law arising from the order of the learned CESTAT dated 25.09.2009 in Appeal No.ST/620/2008 of M/s.Lakshminarayana Mining Company Vs. CCE, Bengaluru.

(2.) The respondent assessee M/s.Lakshminarayana Mining Company, Bengaluru, during the relevant period, was engaged in the business of export of Iron Ore and was registered with the Department under the category of 'Goods Transport Agency Services' (GTA for short) also.

(3.) The period in question for payment of Service Tax for the period from 1.1.2005 to 30.09.2006 and the case against the respondent assessee is that it had short paid the service tax by Rs. 92,51,572/- on the services rendered and they have paid service tax to the tune of Rs. 63,61,833/- against the total liability of Rs. 1,56,13,405/-.