2013 (9) TMI 221

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....r the Respondent: Shri A. K. Biswas, Supdt. (A.R.) JUDGEMENT Per Dr. D. M. Misra : This is an appeal filed against the Order-in-Original No.51/Commissioner/ST/Haldia/Adjn/2012 dated 24.09.2012. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods and also they have registered with the Department for providing erection, commis....

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....ate, Shri N. K. Chowdhury, appearing for the applicant has submitted that as per Rule 2 (d) of Service Tax Rules, 1994, the Appellants were required to pay the service tax on such GTA services being receiver of the said service. The contention is that the total value of taxable services received by them, were reflected in their balance sheet, however, while discharging the service tax on the said ....

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.... Vs. Commr. of Central Excise, Ahmedabad reported in 2011 (22) STR 448 (Tri.-Ahmd.) and M/s Manpasand Manpower Pvt. Ltd. Vs. Commr. of Service Tax, Kolkata, reported in 2013-TIOL-702-CESTAT-KOL. 3. The ld. A.R. appearing for the Department, on a query from the Bench, has submitted that the Department has accepted the order of the adjudicating authority. The ld. A.R. for the Department has reite....

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....sed in ST-3 Returns as well as in the Balance Sheet, hence, there is no suppression of facts nor any mis-declaration with intent to evade payment of service tax. He has also submitted that the value between the ST-3 Returns and Balance Sheet did not tally due to inclusion of exempted value of GTA service. I find force in the arguments of the ld. Advocate. I find that this Tribunal in the case of M....