2013 (9) TMI 954

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hey were receiving the services of Goods Transport Agency. They did not pay any service tax on such services during the period 1.1.2005 to 1.7.2008. When their liability to pay tax was pointed out, they paid an amount of Rs.50,000/- on 26.12.2008. Later on, a show-cause notice was issued proposing recovery of service tax amount of Rs.2,18,064/- along with interest and penalties. On adjudication, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f 75% is given from taxable value the liability will get substantially reduced. Further, he prays that this appeal may be admitted considering the amount already paid in excess of their actual tax liability. 3. Opposing the prayer, the learned AR submits that before the Commissioner (Appeals), the applicant was not challenging the tax liability and therefore now they cannot reopen the matter. In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X