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TMI Blog2018 (8) TMI 1806X X X X Extracts X X X X X X X X Extracts X X X X ..... nt who are availing the services on the goods transport agency during the period from 2007-08 to 2011.12. It is on record that the service tax on the said services stands paid by the transporter - It is the case of the Revenue that it was the liability of the appellant to pay the service tax under the reverse charge mechanism and the service tax paid by the transporter who provided the services, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHOUDHARY, MEMBER (JUDICIAL) For The Appellant (s) : Shri A. K. Das, Advocate Advocate (s) For The Respondent (s) : Shri D. Halder, A.C. (AR) ORDER Per Shri P. K. Choudhary : Briefly stated the facts of the case are that the appellant is a manufacturer of Pen. Show Cause Notice dated 19.09.2012 was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 inserted vide Notification 35/2004-ST dated 03.12.2004 effected from 01.01.2005, it was required to pay Service Tax on the GTA services under the reverse charge mechanism. It is his submission that the service providers were registered with the service tax department and had charged service tax in their bills and the appellants have paid the same to them. 3. The Ld. D. R. reit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the reverse charge mechanism and the service tax paid by the transporter who provided the services, cannot be treated as a valid payment. However, the revenue has not refunded the service tax paid by the transporters to them. 7. I find that the Central Board of Indirect Taxes and Customs vide TRU clarification Notification F No. 341/18/2004-TRU(PT) dated 17.12.2004 has clarifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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