2018 (11) TMI 527

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..... record of the appeal that during the relevant period, respondent had paid Service Tax of ₹ 13,76,166/- under Reverse Charge for GTA Service - during the relevant period covered by the appeal, Appellant paid Service Tax of ₹ 10,692/-. There is no basis for the demand of Service Tax of ₹ 38,90,241/ - appeal dismissed - decided against Revenue. - ST/52066/2014-CU[DB] - ST/A/7243 .....

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..... ing non-availment of Cenvat Credit by the service providers and therefore it appeared to Revenue that 75% abatement from the taxable value should be denied to the respondents. Therefore proceedings were initiated with a contention that during the period of dispute respondents paid Service Tax of ₹ 13,76,166/- which was on the 25% of the taxable value availing 75% abatement and since the docu .....

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..... cord. 4. On perusal of record it could not emerge from the record of the appeal that during the relevant period, respondent had paid Service Tax of ₹ 13,76,166/- under Reverse Charge for GTA Service. Therefore, we accept the contention of Respondent that during the relevant period covered by the appeal, Appellant paid Service Tax of ₹ 10,692/-. Therefore, we find that there is no ba .....

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