2018 (12) TMI 72

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..... Choudhary The appellant is a manufacturer of rubberized coir mattresses and cushions. Show Cause Notice dated 20.10.2009 was issued to them demanding Service Tax of Rs. 2,43,151/- for the period January, 2005 to February, 2006 under the category of 'Service Provided by the Goods Transport Agency' alongwith interest and for imposition of penalty. The Adjudicating Authority confirmed the demand of .....

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..... its that though total demand of Rs. 2,43,151/- stands paid by the various transporters by way of challans, however they were able to collect certificate from seven different transporters covering service tax liability of Rs. 1,28,318/- and which is also supported by Chartered Accountant certificates which are placed on record and the same has also been recorded by the Ld. Commissioner (Appeals) in .....

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..... quired to pay service tax from 01.01.2005 but since the transporters provided the GTA Services had already collected the service tax from them and paid the service tax by challans, there was no occasion for them to pay service tax as demanded. Further, they have also placed evidences regarding payment of service tax amounting to Rs. 1,28,318/- as against total liability of Rs. 2,43,151/-. I observ .....

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