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TMI Blog2018 (10) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the provisions of Rule 2(1) (d) of the Service Tax Rules, 1994 - From the findings recorded in the adjudication order, it transpires that the department has not specifically alleged regarding non-payment or short payment of service tax. Thus the ingredients mentioned in the proviso to sub-section (1) of Section 73 of the Act are absent inasmuch as there is no question of fraud, collusion, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case are that the appellant is engaged in the business of providing taxable services under the category of storage and warehousing service , repair and maintenance , cargo handling , defined under the Finance Act, 1994. The appellant got itself registered with the Service Tax Department for providing such taxable services. During the disputed period, the appellant was also liable to pay servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for the appellant submit that during the disputed period, the appellant had deposited the service tax in respect of the services provided by it including the GTA service under reverse charge mechanism. Thus, he submits that there is no question of short payment of service tax and accordingly, the proviso of sub-section (1) of Section 73 cannot be invoked for confirmation of the adjudged demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein, it has been stated that apart from providing the taxable service under the category of storage and warehousing, the appellant was also required to pay service tax on GTA service under reverse charge mechanism. The said order has also stated that the appellant had paid consolidated service tax amount in respect of both the category of service i.e. storage and warehousing and GTA service. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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