2013 (4) TMI 552

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....goods and had not discharged the service tax liability. It was concluded that the appellant being recipient of goods transport agency services and as per the provisions of Rule 2(1)(d)(v) of the Service Tax Rules, 1994 is required to discharge such service tax liability on the reverse charge mechanism as provided under provisions of the Finance Act, 1994. Appellant were issued show cause notice by the department demanding the service tax liability. The appellant replied to the said show cause notice claiming that out of the total service tax liability demanded, the transporters have paid an amount of Rs.40,850/- and balance of Rs.22,349/- is discharged by the appellant as a recipient of the services for inward transportation. The adjudicati....

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....td. 2011 (22) STR 293 (Tri. Del.) 5. She would also rely upon the CBEC circular No.341/18/2004-TRU (Pt.) dated 17.12.04 which specifically states as to that service tax is discharged by the transporters, service tax should not be discharged from any other person to avoid double taxation. 6. Ld. Assistant Commissioner (A.R.) on the other hand would submit that these services which has been brought to the notice of the bench are only indicating year-wise discharge of service tax liability by the transporters and does not give any specific details. It is her submission that in the absence of any specific details, first appellate authority was correct in dismissing the evidences produced not being authentic documentary evidence for discha....