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Case Law Details

Case Name : Auto Cars Vs Commissioner of Central Excise and Service Tax (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 87630 of 2016
Date of Judgement/Order : 16/09/2022
Related Assessment Year :
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Auto Cars Vs Commissioner of Central Excise and Service Tax (CESTAT Mumbai)

The CESTAT, Mumbai in M/s. Auto Cars v. Commissioner of Central Excise and Service Tax, Aurangabad [Service Tax Appeal No. 87630 of 2016 and 85895 of 2017 dated September 16, 2022] set aside the recovery demand orders against the assessee. Held that, the activity carried on by the assessee for providing the services of ‘Goods Transport Agency’ (“GTA”) does not fall within the category of ‘Clearing and Forwarding Agent’, provided to several recipients who were liable to discharge tax dues on freight under ‘Reverse Charge Mechanism (“RCM”)’ after availing permissible abatement.

Facts:

M/s Auto Cars (“the Appellant”) had been providing GTA services to several recipients, who, as corporate entities, were liable to discharge tax dues on the freight under RCM after availing permissible abatement.

The Appellant, from April, 2007, had expanded the scope of their business activities with offer of storage and warehousing, as well as ancillary facilitation under separate agreements with some of the customers in return for fixed monthly remuneration on which tax liability under the Finance Act, 1994 (“the Finance Act”) was being duly discharged and thereafter secondary transportation was also undertaken for delivery of goods at destinations as pre-determined by their customers for which the tax liability has already been discharged.

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