9911796707
TMI Blog2014 (7) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 to 2007-2008, the applicant had received services of goods transport agency (GTA) at their unit at Kharagpur. The Ld. Consultant submits that the said service tax liability on GTA services had been discharged at their Pune unit as at the relevant point of time, the Kharagpur unit had not obtained service tax Registration, which they took only w.e.f. 1st July, 2007. He submits that in support of the fact that they paid service tax on account of availing GTA services at Kharagpur Unit from their Pune unit, submitted a Chartered Accountants Certificate before the adjudicating authority. The Ld. Consultant submitted that the adjudicating authority had not considered the said certificate on the ground that relevant supporting evidences were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said declaration. The Ld. A.R. further submitted that it is the applicant who is required to take out Registration to meet their service tax liability at their Kharagpur unit, where it has utilized the GTA service. Therefore, the payment of service tax at Pune for the liability at Kharagpur is not permissible as held by the Ld. Commissioner in the impugned order. He submits that Chartered Accountants certificate produced by the applicant before the Ld. Commissioner were not supported with records/ documents viz. 'Ledgers'. Therefore, it could not be accepted by the Ld. Adjudicating authority. These documents need to be scrutinized and verified. Further, the Ld. A.R. for the Revenue submits that in the certificate issued in the form of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by proper evidences. Now, the appellants have produced the letter from the Superintendent , Service Tax Pune-II Commissionerate whereby the Range Superintendent mentions that the Service Tax for the period 2005-2006 to 2007-2008 of Kharagpur Unit has been discharged at Pune. The Ld. A.R. disputes the said letter and the authority of the Supdt. to issue such a letter. This issue needs to be examined and verified by the Ld. Adjudicating authority. In the result, in the interest of justice, we are of the view that the matter be remitted to the Ld. Commr. to consider all the aspects of the case including the evidences now produced by the appellant before us. Consequently, the impugned order is set aside and the matter is remitted back to the L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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