2015 (8) TMI 304

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.... Shri S.K. Sikdar, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. VAP-EXCUS-000-APP-586-13-14 dated 14.03.2014. Under this OIA, the first appellate authority has confirmed the demand of Rs. 3,02,401/- alongwith interest and imposition of penalty. However, demand of Rs. 43,926/- with respect to duty demand on debit notes wa....

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....JSW Steel Limited to the transporter. It was the case of the appellant that once freight was not paid by them, then they were not liable to pay any service tax on GTA services on reverse charge basis. Learned Advocate also argued that on realisation of factual details, revised balance sheets were reconstructed and submitted to the lower authorities. That as per the findings of the adjudicating aut....

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....they were required to pay GTA service tax even if the payments were not directly made to the transporters. 4. Heard both sides and perused the case records. The appellant produced the sample invoices under which the materials have been supplied to the appellant. The sample invoices indicate that freight amount is recovered from the appellant. It has been observed by the appellate authority that....