2017 (10) TMI 211

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..... the Commissioner (Appeals) has held that there is no short payment of service tax by the respondent on account of GTA service, such findings cannot be disturbed at this juncture, since those findings were recorded based on the records maintained by the respondent - appeal dismissed - decided against Revenue. - ST/55885/2013-ST[SM] - A/56611/2017-SM[BR] - Dated:- 30-8-2017 - Mr. S.K. Mohanty, Me .....

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..... During the course of audit of records for the period from January 2007 to March 2008, the department had observed that freight/material handling expenses incurred in respect of its various sites is not telling with the ST-3 returns filed before the Service Tax authorities. Accordingly, the department entertained the view the respondent had short paid service tax on the GTA service. Thus, after in .....

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..... edger account maintained by the respondent is towards the material handling as well as transportation charges. Since on perusal of the relevant documents, the Commissioner (Appeals) has held that there is no short payment of service tax by the respondent on account of GTA service, such findings cannot be disturbed at this juncture, since those findings were recorded based on the records maintained .....

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