2010 (1) TMI 371

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..... had paid Service Tax under Goods Transport Agency, for same set of service has been rejected on the grounds that records have not been shown. The consignor is liable to pay Service Tax on GTA Services. Held that- findings in impugned order indicating verification of documents, evidences and Chartered Accountant’s certificate. Impugned order sustainable
Shri M.V. Ravindran, Member (J) Cross Ob .....

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..... erusing the case records, which were produced before him, came to the following conclusion : "I have carefully gone through the records of the case. The contention of the appellant that both the consignor and the consignee had paid Service Tax under Goods Transport Agency, for same set of service has been rejected on the grounds that records have not been shown. It has also been noted that assess .....

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..... ent Corporation have been submitted. I, therefore, hold that the amount paid by the appellant, which is double payment for same service is refundable to them and unjust enrichment does not apply. The appeal is allowed." Revenue is aggrieved by such an order and filed this appeal. 5. Learned DR submits that the Committee of the Commissioners have come to the conclusion that the impugned order is .....

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..... t of Judicature at Allahabad in the case of CCE, Allahabad v. Prism Cement Ltd. reported at 2008 (9) S.T.R. 12 (All). 7. I have considered the submissions made at length by both sides and perused the records. I find that the appeal filed by the Revenue has the following grounds of appeal : "The assessee is liable to pay the service tax on the Goods Transports Agency Services provided by them in .....

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..... he documents and evidences, produced by the respondents along with Chartered Accountant's Certificate, to come to a conclusion that the respondent is eligible for the refund claim. No evidence contradicting the findings is produced by Revenue. 8. The order of the Commissioner is correct, legal and does not suffer from any infirmity. The appeal filed by the Revenue is rejected. Cross objection fil .....

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