2014 (7) TMI 453

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.... that during the relevant period i.e. 2005-2006 to 2007-2008, the applicant had received services of goods transport agency (GTA) at their unit at Kharagpur. The Ld. Consultant submits that the said service tax liability on GTA services had been discharged at their Pune unit as at the relevant point of time, the Kharagpur unit had not obtained service tax Registration, which they took only w.e.f. 1st July, 2007. He submits that in support of the fact that they paid service tax on account of availing GTA services at Kharagpur Unit from their Pune unit, submitted a Chartered Accountants Certificate before the adjudicating authority. The Ld. Consultant submitted that the adjudicating authority had not considered the said certificate on the gr....

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....uthority was not sure about the genuineness of the said declaration. The Ld. A.R. further submitted that it is the applicant who is required to take out Registration to meet their service tax liability at their Kharagpur unit, where it has utilized the GTA service. Therefore, the payment of service tax at Pune for the liability at Kharagpur is not permissible as held by the Ld. Commissioner in the impugned order. He submits that Chartered Accountants certificate produced by the applicant before the Ld. Commissioner were not supported with records/ documents viz. 'Ledgers'. Therefore, it could not be accepted by the Ld. Adjudicating authority. These documents need to be scrutinized and verified. Further, the Ld. A.R. for the Revenue submits....