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TMI Blog2011 (5) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... al conclusion - Appeal is allowed partly - 402 of 2007 (DB) - - - Dated:- 25-5-2011 - Shri D.N.Panda, Shri Sahab Singh, JJ. Shri B.L.Soni, Departmental Representative for the respondent. Shri Ravi Raghvan, Advocate for the appellant. Per : D.N. Panda Ld. Counsel Shri Ravi Raghvan submits that the service provided by the Appellant was GTA service as an intermediary. Such service was in the nature of loading/ unloading/packing/ unpacking/transshipping and warehousing in transit in respect of GTA services provided originally to transport the goods consigned from the origin to the known destination. Enroute services are also provided as per arrangement between principal GTA service provider and intermediary service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been given proper recognition by the same authority in the case of the same appellant in Order-In-Original No.Ind/421 422/10 passed on 08.12.2010. Therefore, he says that if the authority passes similar order, the appellant may not have further grievance. 3. Ld. DR on the other hand submits that legislation on the subject of GTA service has been appreciated by the adjudicating authority and he has passed appropriate order. Subsequent, amendment, notification and circulars shall have no bearing when the appellant became a new service provider getting consideration for the service provided. 4. Heard both sides and perused the records. 5. The notification and circulars cited by Ld. Counsel for appellant including the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rational conclusion. There may not be confusion because the authorities have already made exercise in terms of order dated 08.12.2010 as cited by Ld. Counsel. But what that Authority is required to be satisfied is that the transaction has suffered tax at the appropriate stage in appropriate hand. 7. In view of the above discussion, we remand the matter to the original authority who shall carry out aforesaid examination of chain of evidence envisaged by the notification No.1/2009 dated 05.01.2009 expressing legislative intention to avoid double taxation of the same transaction. By saying so, we do not prevent the original authority from exercising his power to examine the matter in controversy according to law granting fair opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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