2014 (7) TMI 407

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....ellant : Mr. Santosh Kabbur, C.A. For the Respondent : Mr. R. Gurunathan, A.R. JUDGEMENT Per : B.S.V.MURTHY In both the cases, the issue involved is same. Duty has been demanded on the GTA services from the appellants in the capacity of a service receiver. 2. Learned Chartered Accountant submits that the services have been received from individual transporters and the transportation....

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....e tax. As regards non-submission of documents, he submits a copy of the Panchnama drawn by Income Tax Authorities in 2010 and also produces a letter stating that period of retention of seized documents has been extended up to 31.12.2014. 5. The learned A.R. would submit that appellant has not cooperated with the adjudication and have not produced any evidence to support their submission and the....

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....appellants have also not cooperated in the earlier proceedings. To ensure that they cooperate and take proceedings seriously and participate, we consider that appellant should be put to some terms. Even though, we would like to be fairly liberal, having regard to the circumstances, we consider it appropriate that M/s Clariya Steel (Pvt) Ltd (in appeal No. 27028/2013) should deposit an amount of Rs....