9911796707
TMI Blog2014 (9) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport agency - Held that:- no justification in the view of Commissioner (Appeals) that in as much as it was the assessee who was required to pay the service tax as GTA recipient, the same is required to be confirmed even though the transporters have deposited the same. Transporters were charging S.T from the appellants in as much as the same stands reflected in the consignment notes issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wadhwa It is seen that out of total confirmed amount of service tax of ₹ 15,836/-, the appellants have already deposited an amount of ₹ 6,770/-, penalty of ₹ 1,750/- and interest of ₹ 3,366/-. Accordingly, I dispense with the condition of pre deposit of balance dues and proceed to decide the appeal itself. 2. The appellants are the manufacture of excisable goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the transport agency and observed that in as much as the appellants have produced one-to-one entry of service tax claim of GTA services in GRs and ST deposited in Govt. accounted by the transport agency, the demand cannot be confirmed against the assessee for the second time. However, as the amount of service tax, for which the documentary evidence was produced by the appellant was only ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax. He also observed that the recipient have not produced any evidence that the said amount of service tax has been paid by the transporter to the Govt. account, I find the said observation to be contrary to the findings of the facts arrived at by the Dy. Commissioner. The appellate authority, if not satisfied with the findings of the facts of the original adjudicating authority, could have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised on 01.11.2010 for the period 01.01.2006 to 31.03.2010 is barred by limitation, except a few months falling within the limitation. Accordingly, I set aside the demand on the point of limitation and remand the matter to the original adjudicating authority for quantification of duty falling within the limitation period. I find no justifiable reason to impose penalties upon the appellants and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
