2014 (8) TMI 375

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.... A.K. Prabhakar, Superintendent (AR), for the Respondent. ORDER The appeal and stay application are directed against order-in-appeal No. YDB/54/RGD/2011, dated 25-1-2011 passed by Commissioner of Central Excise (Appeals), Mumbai-II. 2. The appellant, M/s. Fibre Foils Ltd., Raigad paid Service Tax on GTA services received by them amounting to Rs. 2,71,247/- during the period 1-1-2005 ....

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.... Section 11AC. The appellant preferred an appeal before the lower appellate authority, who dismissed the appeal and therefore, the appellant is before me. 3. The ld. Counsel for the appellant submits that in the case of GTA service, it is the recipient of the service, who has to discharge the service tax liability and in the instant case, the appellant has discharged the service tax liabil....

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....the Revenue reiterates the findings of the lower authority. 5. I have carefully considered the submissions made by both sides. As the issue lies in a narrow compass, after dispensing with the requirement of pre-deposit, I take up the appeal itself for consideration and disposal. 5.1 In the instant case the appellant had discharged the service tax liability by paying service tax thr....