2017 (5) TMI 821

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....: Mr. R.M.Saxena, Advocate Present for the Respondent: Mr.Ranjan Khanna, D.R. ORDER PER: S.K. MOHANTY Brief facts of the case are that the appellant is engaged in manufacture of polypropylene woven fabrics. The appellant avails the services of goods transport agency for inward as well as outward transportation of the goods. The appellant is registered with the service tax department un....

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....aid the service tax on the taxable value of Rs. 76,67,051/- and accordingly, has excess paid service tax to the tune of Rs. 309/-. Thus, he submits that the demand confirmed by the ld. Commissioner (Appeals) cannot be sustained, since there is no short payment of tax by the appellant. 3. On the other hand, the ld. D.R. appearing for the respondent reiterates the findings recorded in the impugne....