The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi Bench ruled that no Service Tax is applicable on Transporter of Firewood as carting Challan is not a consignment note The appellant, Mukesh Kumar Jaiswal was given the job of transportation of timber and other various products which also included loading and unloading charges. The appellant received an amount of Rs.33,94,556/- during the period 2013-14 to 2015-2016 on (after abatement) which it appeared to Revenue that Service Tax of Rs.1,11,667/- was chargeable. Accordingly, a show cause notice dated 28.9.2017 was issued along with a proposal to impose a penalty. The proposed demand was confirmed on contest along with an equal amount of penalty under section 78 and another penalty of Rs.10,000/- under section 77(1)(a) and late fee of Rs.1,20,000/- under Section 70 read with Rule 7C of Service Tax Rules.
Source Taxscan
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