2008 (3) TMI 71

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... du Petroproducts Ltd. (TPL). TPL had paid service tax in the category of "Goods Transport Agents Service" (GTA service) for freight incurred prior to 1.1.2005 when recipient of GTA service became liable to pay tax. On 1.4.05 TPL took the credit of the tax paid.  An amount of Rs.6,89,543/- and credit taken had been paid on 31.3.05. ST-3 return filed by the assessee for the half-year ending Sep .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing with the consent of both sides. 3. I find that it is nobody's case that M/s.TPL was liable to pay the service tax which it had paid on 31.3.005. The lower authorities have held that the assessee's availing credit on 1.4.2005 of the tax paid was wrong and have demanded interest for the delay in reversing the same (on 29.3.06).  The assessing authority that assessed payment of service tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X