2011 (6) TMI 98

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....both sides.   2. During March 2006 to April 2006, the appellants entered into a contract with the transport agencies to carry copper anodes from Tuticorin to Silvasa. For this period, the appellants paid Rs.85,51,033/- towards transportation charges to the transport agencies and on such transport charges, as a service recipient, they paid service tax of Rs.2,25,702/-. The appellants subseque....

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....ly. It has also been argued on behalf of the appellants that they have taken credit of only the tax amount which they have paid and therefore the demand against them is not sustainable nor or they liable to pay any interest or penalty.   4. Heard the learned SDR who supports the impugned order.   5. It has not been contested by the appellants that service tax was not payable in respect....