CHAITRA TRANSPORT Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) In terms of the impugned order, the appellant is required to pre -deposit Rs. 2,76,949/ - (Rupees Two lakh seventy -six thousand nine hundred and forty -nine only) for the period from 2005 to 2006 in respect of the services rendered by them as Goods Transport Agency.

(2.) WE heard both sides.

(3.) LEARNED Advocate raised several legal contentions. According to him, prior to 2007, they are not required to issue goods consignment lorry receipt, consequently, they could not be considered as Goods Transport Agency for the said period. Moreover, as regards the liability to pay Service tax on goods transported, he referred to Rule 2(1)(d)(v) of S.T.R., 1994 and stated that in terms of the said rule person who pays or is liable to pay freight for transportation of goods is also liable to discharge the Service tax liability. If one goes by this rule, the Deputy Commissioner of Karwar is liable to pay Service tax. Hence, he requested for complete waiver of the pre -deposit of the amount demanded.