M/S.Diesel Power International vs Cce & St, Jaiur-I
- CitationAppeal No.ST/50797/2015 ST. [SM]
Ratio decidendi
The rule this decision rests on
Where the entire service tax on a goods transport agency service has been discharged by the service provider, no service tax liability can be fastened on the recipient of that service; the question is settled by the Tribunal's earlier decisions in Geeta Industries and Nagaraja Printing Mills, which the bench follows. The appellant's admitted short payment of Rs.535, which it agreed to pay with interest, is not a point of decision but a consequence of which the matter is remitted to the original authority for computation of the precise liability, with payment to follow upon intimation.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.98 (SLM)ST/JPR-I/2014 passed by the Commissioner (Appeals), Customs and Central Excise , Jaipur]
For approval and signature:
HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)
1. Whether Press reporters may be allowed to see the
order for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in
any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
authorities?
__________________________________________________
M/s.Diesel Power International Appellant
Vs.
CCE & ST, Jaiur-I Respondent
Present for the Appellant :Shri Jitendra Singh, Consultant
Present for the Respondent: Shri R.K. Mishra, DR
Coram: HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)
Date of Hearing/Decision: 04.06.2015
Final ORDER NO. 53107/2015
PER: S.K. MOHANTY
Short question involved in this appeal for determination by this Tribunal is, as to whether, service tax liability can be fastened on the recipient of the GTA services, in the eventuality, where the entire service tax liability has been discharged by the service provider i.e. the transporter. I find that the said issue is no more resintegra, in view of the decision of this Bench of the Tribunal in the case of Commissioner of Service Tax Meerut II vs. Geeta Industries Pvt. Ltd. reported in 2011 (22) S.T.R. 292 (Tri.-Del.) and Nagaraja Printing Mills vs. CCE, Salem reported in 2010 (19) STR 828 (Tri. Chennai). Since, the issue has already been decided by this Tribunal, I do not find any merits in favour of Revenue.
2. The ld. Counsel appearing for the appellant submits that there is a short payment of service tax to the tune of Rs.535/-, which he agrees to pay with interest. As such, the matter is remitted back to the original authority for proper computation of the service tax liability. Upon furnishing the intimation regarding the actual liabilities, the same shall be paid forthwith by the appellant.
3. The appeal is allowed by way of remand.
(Dictated and pronounced in the open Court)
(S.K. MOHANTY)
MEMBER (JUDICIAL)
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