2018 (9) TMI 826

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.... Kannan, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar The facts of the case are that proceedings were initiated against the appellant alleging that service tax liability in respect of GTA service availed by them had not been discharged. Show cause notice dt. 23.05.2016 was issued to them, inter alia proposing demand of servi....

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....hem as has been held in a number of Tribunal decisions relied upon by him and also had prayed for a remand of the matter to the original adjudicating authority. However the same was not considered by the Commissioner. Ld. Advocate reiterates the same request before us today relying upon case laws in CST Meerut Vs Geeta Industries P. Ltd. - 2011 (220) STR 293 (Tri.-Del.) and Mandev Tubes Vs CCE Vap....