TaxTMI 
TaxTMI 
2014 (7) TMI 75
X X X X Extracts X X X X
X X X X Extracts X X X X
.... period from November, 2004 to March, 2009 the Applicant were rendering services, namely, bottling of LPG at their Unit-II for M/s. HPCL. Besides, the Applicant were also engaged in procuring LPG in bulk from various oil companies and bottling on their own and selling the same in the market from Unit-I. It is his submission that the activities carried out in their Unit-1 involved sale on which they have discharged state VAT. It is the grievance of the Applicant that the department has issued the demand notice taking into consideration the sales figures as well as the amount shown under the heading 'other income', which relates to rendering the service of bottling of LPG, in computing the total Service Tax demand. 2.1 The Ld.Advocate brough....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er. Ld.Sr.Advocate further submitted that even though they have received the services of Goods Transport Agency (GTA) they did not discharge Service Tax, as receiver, due to the fact that the GTA service provider had already paid the Service tax and billed to them. It is his submission that for same GTA services, Service Tax cannot be charged both from the GTA service provider as well as from the receiver of such service. In support, he has referred to the invoices raised by the respective GTA service provider which are enclosed with the Appeal Memorandum (pages 207-213 of Appeal). 3. Per contra, the Ld.A.R. for the Revenue submits that the VAT returns and purchase and sales invoices of bulk LPG and bottled LPG respectively were not produc....