2011 (2) TMI 879

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.... the order of the Commissioner (Appeals) Order No. 43/2010-S.T. dated 11.05.2010. 2. Heard both sides. 3. The appellants are manufacturers of 'Mosquito Coil' holding Central Excise registration. They have used Goods Transport Agency Service in transporting their goods by road. During scrutiny of records relating to the period 01.01.2005 to 31.03.2006, it was noticed that in respect of GTA se....

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....mount to the transporters who provided the services. Some of the transporters have given evidence to the effect that the said transporters were registered with the service tax authorities and paid service tax and produced evidence to that effect while others have claimed to have paid service tax, expressed difficulty in specifically identifying document indicating payment of service tax relating t....

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....tions making the present appellant liable to pay service tax. The assessee has produced evidence in respect of some transport companies indicating payment of service tax by them. This evidence do not indicate that payment includes service tax relating to transportation involving the present appellants. Further, they are not able to produce evidence in respect of all transporters. In view of the ab....