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TMI Blog2018 (12) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. The appellants are not disputing that they were required 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 ₹ 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Agency alongwith interest and for imposition of penalty. The Adjudicating Authority confirmed the demand of ₹ 2,43,151/- alongwith interest and imposed penalties under Section 76,77 78 of the Finance Act, 1994. On appeal the ld. Commissioner (Appeals) confirmed the demand of service tax. However, waived the penalty imposed under Section 76. Hence, the present appeal before the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant certificates which are placed on record and the same has also been recorded by the Ld. Commissioner (Appeals) in the impugned order. Ld. Advocate further submits that the show cause notice dated 20.10.2009 was issued after a lapse of three and half years of submission of information and is accordingly barred by limitation of time. 3. Ld. D.R. reiterates the orders of the lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aced evidences regarding payment of service tax amounting to ₹ 1,28,318/- as against total liability of ₹ 2,43,151/-. I observed that it would be appropriate to remand the matter to the Adjudicating Authority for the limited purpose of verification of payment of service tax for the balance amount since the service provider and the service receiver are under the same jurisdiction of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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