2013 (11) TMI 1455

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Muralidharan, Superintendent (AR) JUDGEMENT Per P.K. Das As the issue lies in a narrow compass, after disposing the stay application, we proceed to dispose of the appeal itself. 2. Heard both sides and perused the records. 3. The appellant is a dealer of excisable goods. The dispute relates to demand of service tax on Goods Transport Agency (GTA) service. The learned counsel submits....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ust 2009. They filed appeal with stay application before Commissioner (Appeal). In the stay application, the Commissioner (Appeals) directed them to predeposit 50% of tax and penalty. The applicant deposited Rs.2,47,965/- and filed a modification application. Commissioner (Appeals) without considering the modification application dismissed the appeal. 4. The learned AR on behalf of the Revenue ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 20-6-2003 (vide Notification No. 32/2004-Serivce Tax, dated 3-12-2004). It has been requested that in cases where liability for tax payment is on the consignor or consignee, the procedure as to how it should be confirmed by such consignor or consignee that the goods transport agency has not availed credit or benefit of notification No. 12/2003-Service Tax may be prescribed. In such cases it is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uffice. In other words, it is open to the discretion of the learned authorities under the Act to consider other mode and manner of evidence to consider the claims of the benefit of abatement. Sample copies of the certificates issued by the G.T.A., which were furnished before the learned Adjudicating Officer while claiming refund, are on record, and appears to the effect that such abatement had not....