2008 (7) TMI 183

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..... ords and accordingly demand has been dropped - present appeal would, perhaps, have been avoided - appeals are allowed by way of remand to Commissioner to pass fresh order after verification of the relevant records of the assessee - S/46 & 23/2008 - 797-798/2008 - Dated:- 31-7-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M.S. Nagaraja, Advocate, for the Appellant .....

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..... t they had duly paid service tax on the entire freight. Subsequently, after realizing that arrears of Rs. 9,70,242/- towards service tax and of Rs. 19,404/- towards education cess remained, they paid up these amounts also and intimated the same to the Commissioner. They also requested the Commissioner to depute officers to verify their records for confirmation. The learned Commissioner noted these .....

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..... ice tax on freight charges paid to GTAs for the period of dispute was duly examined and the same was accepted by the Commissioner after verification of documentary evidence. It appears, had this exercise been done for the previous period also, the present appeal would, perhaps, have been avoided. 3. We are told that the Department's Appeal No. S/23/2008 for enhancement of quantum of penalty un .....

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