9911796707
TMI Blog2013 (11) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGEMENT Per P.K. Das As the issue lies in a narrow compass, after disposing the stay application, we proceed to dispose of the appeal itself. 2. Heard both sides and perused the records. 3. The appellant is a dealer of excisable goods. The dispute relates to demand of service tax on Goods Transport Agency (GTA) service. The learned counsel submits that abatement under Notification No. 32/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation before Commissioner (Appeal). In the stay application, the Commissioner (Appeals) directed them to predeposit 50% of tax and penalty. The applicant deposited Rs.2,47,965/- and filed a modification application. Commissioner (Appeals) without considering the modification application dismissed the appeal. 4. The learned AR on behalf of the Revenue submits that the Commissioner (Appeals) had gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax, dated 3-12-2004). It has been requested that in cases where liability for tax payment is on the consignor or consignee, the procedure as to how it should be confirmed by such consignor or consignee that the goods transport agency has not availed credit or benefit of notification No. 12/2003-Service Tax may be prescribed. In such cases it is clarified that a declaration by the goods transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the learned authorities under the Act to consider other mode and manner of evidence to consider the claims of the benefit of abatement. Sample copies of the certificates issued by the G.T.A., which were furnished before the learned Adjudicating Officer while claiming refund, are on record, and appears to the effect that such abatement had not been claimed by G.T.A. We are of the view that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the matter should be remanded to the Commissioner (Appeals) to decide the appeal on merit. 8. Accordingly, we set aside the impugned order passed by the Commissioner (Appeals). We direct that Commissioner (Appeals) shall hear the appeal on merit without insisting any further deposit. At this stage, the learned AR submits that the appellant has not produced the payment details before the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
