2011 (9) TMI 333

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....Shri B.B.Agarwal, Commr. (AR) for the Respondent (s) Per Shri B.S.V.Murthy. 1. Service Tax of about Rs.10.50 Crores has been demanded from the Appellant for the period from January, 2005 to March, 2008 on the ground that Appellants, factory was required to discharge the Service Tax on the G.T.A. Service received by them in respect of inward transportation of various goods for which they had ....

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....3. Learned Commissioner (A.R.) submitted that the Appellants, factory had taken registration as a service receiver, but filed nil returns during the relevant period. It would clearly show that they were aware of the requirement of law and yet did not follow the procedure. He also submitted that Appellants have several factories and administration has to necessarily rely on the assessment documents....

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....r(A.R.) was very fair and agreed that the same service cannot be taxed twice. Under the circumstances we consider it necessary that the Appellants should be given another opportunity to produce evidence and prove to the original adjudicating authority that the services in respect of which demand has been confirmed now had actually suffered Service Tax and paid by the corporate office. On the basis....