2009 (5) TMI 102

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..... so availed by the appellant already stands paid by the transporters. He has only gone by the technical and mechanical implementation of the notification to hold that it was the responsibility of the assessee to deposit the amount. However, the fact remains that the tax amount stands deposited with the exchequer as the same was paid by the transporters, second time confirmation from the appellant i .....

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..... st the appellant by way of issuance of a show cause notice. The said notice was adjudicated by the Deputy Commissioner, who dropped the proceedings by observing that service tax was paid by the assessee to the transporters, who in turn have deposited the same with the Revenue. The Original Adjudicating Authority also examined the various consignment notes/LRs/bills raised by the transporters and t .....

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..... old that it was the responsibility of the assessee to deposit the amount. However, the fact remains that the tax amount stands deposited with the exchequer as the same was paid by the transporters, second time confirmation from the appellant is not called for. On this short ground itself I set aside the impugned order and restore the order of the Original Adjudicating Authority. Appeal allowed in .....

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