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TMI Blog2018 (8) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... figure of ₹ 13,261/- upto 30th June, 2012, but the demand of ₹ 59,349/- for the balance period, should be ₹ 38,848/- only. Since, the service tax to that extent had been charged by the transporter, which was duly paid by the appellant assessee. This fact has to be verified by the adjudicating authority. The penalty imposed under Section 77 (1)(c)(ii) and Section 78 by invoking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2013 for failure to pay service tax under the category of transport of goods by road under reverse charge. The adjudicating authority confirmed the demand of service tax of ₹ 1,37,225/- along with interest and imposed equal penalty under Section 78 of the Finance Act, 1994 and penalty of ₹ 5,000/- under Section 77 (1)(c)(ii). On Appeal, the Commissioner (Appeals) modified the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) observed that the service tax pertaining to the GTA service in respect of transport invoices issued by the transporter, had also been paid by the transporter, which in turn, was paid by the appellant to the transporter. It is his observation that demanding the same again from the appellant would tantamount to double taxation on behalf of the appellant and contrary to the provisions of the Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod 2012-2013. The ld.Advocate further submits that there is no discrepancy in the figure of ₹ 13,261/- upto 30th June, 2012, but the demand of ₹ 59,349/- for the balance period, should be ₹ 38,848/- only. Since, the service tax to that extent had been charged by the transporter, which was duly paid by the appellant assessee. This fact has to be verified by the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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