2018 (4) TMI 1172

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....ppellant Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Respondent ORDER Per: Anil Choudhary This is the second round of litigation. Earlier this matter, had reached before this Tribunal in Appeal No.171/2012-SM wherein this Tribunal vide Final Order No.830/2012-SM branch, observed - the appellant having suffered service tax demand of Rs. 1,54,776/- with penalty of equal amount u....

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....rvations in the Order-in-Original dated 29/04/2015 passed by the Assistant Commissioner: - "12. I have gone through the contents of the show cause notice and written submissions made by the party and the documents available on records. 13. I find that the party have enclosed photocopies of challans as Annexure D to their written submission dated 25/03/2015 alongwith Location General Ledger f....

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.... 21 Total 2119 2119   Challan No. & date not legible but cheque date is 31.03.2010. The party have mentioned deposit date as 31.03.2010. Total   Service Tax including Edu. Cess Rs. 92033 1,00,339     3. It is further observed that the relevant challan's have no clear impression of challan number and date of deposit and the mention of cheque ....

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....he appellant is again before this Tribunal. 5. The Learned Counsel for the Appellant have drawn my attention from the appeal book toward the calculation of service tax payable on reverse charge basis under GTA by them for the period 11/08/2006 to 01/07/2009 wherein the total tax payable comes to Rs. 82,139/- and the same have been deposited by challan dated 17/12/2009, for the further period No....