2010 (2) TMI 465 - AT - Service Tax

GTA - Transport of goods by road service. Assessee was availing GTA services. Revenue demanded service tax from assessee. Held that - since documents evidencing such payment by transporters were not filed before lower authorities, interest of justice required claim be substantiated by assessee and, therefore matter was to be remitted to adjudicating authority for fresh adjudication.

Summary

The Appellate Tribunal CESTAT, Chennai confirmed service tax against the appellants availing GTA services. The case is remitted to the adjudicating authority for verification of tax payment by transporters. If tax is paid by transporters as claimed, demand against appellants is to be set aside. The appeal is allowed by way of remand.