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TMI Blog2013 (11) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... ns the statutory provision operative at the relevant period enjoined that the recipient of the goods transport agency service should remit the service tax and thereafter could claim refund of the service tax remitted, since the service was in relation to export of goods. However, the petitioner failed to remit the service tax and thus had contravened the obligations under the provisions of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured products by road engaging various Goods Transport Agencies by paying transportation charges to such GTAs. The petitioner was audited for the period October 2005 to September 2007 resulting in an audit report dated 30.4.2008 which revealed that the petitioner failed to disclose in the ST-3 returns filed, the amount paid to GTA services and in respect of which the petitioner is liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount equal to the service tax liability assessed. Aggrieved thereby this appeal is preferred. 4. During the relevant period amounts was paid by the petitioner towards goods transport agency services in respect of goods transported to Vishakhapatnam port for eventual export. In respect of such transactions the statutory provision operative at the relevant period enjoined that the recipient of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Gujarat High Court in CCE Vs. Neminath Fabrics Pvt. Ltd. 2010 (256) ELT 369 (Guj.), the justification for invoking the extended period of limitation is contingent upon the existence of a factual matrix disclosing application of the provisions of the proviso to Section 73(1) of the Act. In the present case the audit report and eventually the Show Cause Notice as well clearly alleged that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entirety of the service tax as assessed and the interest payable under Section 75 of the Act (excluding the quantum of penalty imposed under Section 76 78 of the Act) within six weeks from today and reports compliance by 2.9.2013. In default of either deposit or reporting compliance by the appellant within the stipulated period, the stay granted herein shall stand dissolved forthwith on occurre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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