2018 (11) TMI 527

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....af (Asstt. Commr.) (A.R.) for the Revenue Shri S.V. Arya (Advocate) for the Respondent ORDER Per ANIL G. SHAKKARWAR: Present appeal filed by Revenue is directed against impugned Order-in-Appeal dated 27.08.2013.. 2. Brief facts of the case are that respondents were engaged in the manufacture of paints falling under Chapter 32 of Central Excise Tariff Act, 1985. The respondents were ....

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....,90,141/-. The proceedings culminated into passing of the impugned order wherein the respondent submitted before the lower appellate authority that they paid only Service Tax of Rs. 10,692/- and that the ST-3 returns filed by them does not establish that the respondent had paid Service Tax of Rs. 13,76,166/- as service recipient of GTA Service. Learned lower appellate authority has accepted the co....