2012 (6) TMI 273

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the present case is whether the Service Tax can be demanded on secondary transport charges collected by the appellant from their customers. Even though before the lower authorities, the appellant had contended that there was no need for payment of Service Tax on such charges collected, today when the matter came up for hearing of the Stay Petition, the ld.Counsel fairly agreed that the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... paid before issuance of Show Cause Notice.   2. After hearing both sides, I find that there is no dispute regarding liability. However, before the lower authorities, neither the worksheets nor the Chartered Accountant s certificate was available even though the entire amount has been paid even before issue of Show Cause Notice in this case. It was submitted by the ld.Counsel the details c....