9911796707
TMI Blog2019 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... per the appellant he has already furnished the correlation and worksheets and ledger accounts but the same has not been considered by both the parties. The appellant has produced the worksheets before this Tribunal showing the payment of GTA on reverse charge basis but the same has not been considered by both the authorities below. This case needs to be remanded back to the original authority - appeal allowed by way of remand. - ST/20587/2018-SM - FINAL ORDER NO. 20002/2019 - Dated:- 1-1-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. T. Chandramouli, Authorized For the Appellant Mrs. Kavita Poduwal, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upto 30.06.2012 as well as during the period from 01.07.2012 onwards, the person liable for paying service tax in respect of GTA Service is the one who pays the freight for the transportation of goods by road in a goods carriage. The appellant appeared to have contravened the provisions under Rule 2(1)(d)(v) of the STR 1994 read with the provisions of Notification No. 30/2012-ST dated 20.06.2012 as amended. The appellant appeared to have contravened the provisions of Section 68 of the Finance Act, 1994 read with Rule 6(1) of the STR 1994 as much as they had not paid the service tax amount of ₹ 89,612/- (Rupees Eighty Nine Thousand Six Hundred and Twelve only) for the period 10/2010 to 03/2011 and have short paid the service tax to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books of accounts including ledger showing the freight amount paid to GTA. He further submitted that during the period from 10/2010 to 03/2015 they have incurred an amount of ₹ 2,28,89,421/- (Rupees Two Crores Twenty Eight Lakhs Eighty Nine Thousand Four Hundred and Twenty One only) towards freight for transportation of goods by road and they have declared taxable value of ₹ 35,50,043/- (Rupees Thirty Five Lakhs Fifty Thousand and Forty Three only) in the ST-3 return filed to the Department after availing abatement as per law whereas the Department has reckoned an amount of ₹ 1,22,26,931/- (Rupees One Crore Twenty Two Lakhs Twenty Six Thousand Nine Hundred and Thirty One only) being the freight prepaid consignment and reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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