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TMI Blog2013 (4) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate the service tax registration number, the least that could have been expected from the Revenue, was to call for the details from the concerned jurisdictional service tax authorities. Having not done, the lower authorities cannot shift the entire blame on the appellants for having not produced any authentic documentary evidence. The decision of this bench in the case Navyg Alloys Pvt. Ltd. (2008 (8) TMI 100 - CESTAT AHEMDABAD), Mandev Tubes (2009 (5) TMI 102 - CESTAT, AHMEDABAD) and Geeta Industries Pvt. Ltd (2010 (1) TMI 715 - CESTAT, NEW DELHI) will squarely cover the issue in favour of the assessee. In favour of assessee. - Appeal No.ST/16/12 - Final Order No. A/10433/2013-WZB/AHD - Dated:- 18-3-2013 - Mr. M.V. Ravindaran , J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority. The first appellate authority also did not agree with the contentions raised by the appellant and upheld the order-in-original. 4. Ld. counsel appearing on behalf of the appellant would submit that the appellant has discharged the service tax liability of the Rs.22,349/- while as regards the service tax liability on Rs.40,850/- she submits that the details were given to the lower authorities and she would draw my attention to the certificates issued by the transport agencies which are annexed at page No.35 to 39. It is her submission that the service tax demand of Rs.40,850/- has been discharged by the transporters which is very clear from the certificate issued. It is her submission that in an identical issue, this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the appellant from various transporters. 8. On perusal of the records, I find that there is no dispute that the amount of service tax liability which is contested before the bench is in respect of the services rendered by M/s. Naranji Peraj Transport Co., M/s. Pathik Roadlines and Transport Corporation of India Ltd. On perusal of the certificates issued by these transport companies, as annexed page No.36, 37 38, I find that these transporters have categorically stated that the service tax liability for the invoices raised on the appellant has been discharged by them and they had also mentioned their service tax registration number and PAN number in their certificates. As against such documentary evidences, the first appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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