CESTAT AHMEDABAD: Remand for Service Tax Liability on GTA ServicesService Tax liability under reverse charge mechanism on the GTA services - Held that:- Documents produced indicate that the transport agencies have discharged the Service Tax liability and these documents seems were not produced before the lower authorities thus need factual verification and the adjudicating authority should be given an opportunity to appreciate such evidence. Remit back the case back to adjudicating authority to reconsider the issue afresh.... ... ... Issues involved: Service Tax liability on the appellant under reverse charge mechanism for GTA services.

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Analysis:

Issue 1: Service Tax liability on the appellant under reverse charge mechanism for GTA services

The judgment dealt with the issue of Service Tax liability on the appellant under reverse charge mechanism for GTA services. The appellant argued that the transport agencies had already discharged the Service Tax liability, which was not considered by the lower authorities due to the unavailability of certain documents. The tribunal noted that the documents presented before them indicated that the transport agencies had indeed paid the Service Tax. However, recognizing the need for factual verification and ensuring fairness, the tribunal decided to remit the matter back to the adjudicating authority for reconsideration. The tribunal emphasized the importance of following the principles of natural justice and directed the appellants to cooperate with the lower authorities during the reconsideration process.

In conclusion, the tribunal allowed the Stay Petition for waiver of pre-deposit of amounts involved, set aside the impugned order, and remitted the matter back to the adjudicating authority for a fresh consideration. The tribunal refrained from expressing any opinion on the merits of the case, keeping all issues open for reconsideration. The appellants were instructed to cooperate with the lower authorities and appear as directed. The Stay Petition and the appeal were disposed of accordingly.

This comprehensive analysis highlights the key details and decisions made by the Appellate Tribunal CESTAT AHMEDABAD regarding the Service Tax liability on the appellant under the reverse charge mechanism for GTA services. Service Tax liability under reverse charge mechanism on the GTA services - Held that:- Documents produced indicate that the transport agencies have discharged the Service Tax liability and these documents seems were not produced before the lower authorities thus need factual verification and the adjudicating authority should be given an opportunity to appreciate such evidence. Remit back the case back to adjudicating authority to reconsider the issue afresh. M/s Dhingra Polymers Pvt. Ltd. Versus CCE Vapi
Service Tax
2013 (5) TMI 25 - CESTAT AHMEDABAD - TMI
CESTAT AHMEDABAD - AT
Dated:- 22-4-2013
Appeal No.ST/10224/2013 - -
Service Tax
MR.M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant: : Shri Rahul Gajera, Adv.(i/b Shri K.I. Vyas, Adv.) For the Respondent: Shri Manoj Kutty, A.R. JUDGEMENT Per: M.V. Ravindran: After hearing both sides on the Stay Petition, we find that the issue involved in this case lies in narrow compass and hence the appeal itself could be disposed off. 2. Accordingly, the Stay Petition filed for waiver of pre-deposit of the amounts involved is allowed and the appeal is taken up for disposal. 3. We find that the issue involved in this case is regarding Service Tax liability on the appellant under reverse charge mechanism on the GTA services for the amount paid by them as freight. It has been the argument of the appellant before lower authorities that the transport agencies have themselves discharged the Service Tax liability. We find that the documents produced before us indicate that the transport agencies have discharged the Service Tax liability and these documents seems were not produced before the lower authorities. Since these documents need factual verification and in all fairness, the adjudicating authority should be given an opportunity to appreciate such evidence, we find that the matter needs reconsideration by the adjudicating authority. 4. Accordingly, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and the matter is remitted back to the adjudicating authority to reconsider the issue afresh, after following the principles of natural justice. The appellants are directed to co-operate with the lower authorities and appear before the lower authorities as and when they have been directed to do so. 5. The Stay Petition as also the appeal are disposed off as indicated hereinabove. (Dictated & Pronounced in Court)
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