2019 (1) TMI 181

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....ants are engaged in the manufacture of unpolished slabs falling under CETH 25161200 of the first schedule to the Central Excise Tariff Act, 1985 and they are also registered under Service Tax for providing Business Auxiliary Service and Works Contract Service. 1.1. During the course of verification of records of the unit by the audit for the period 10/2010 to 03/2011, it was observed that the appellant had not discharged the service tax liability on "Goods Transport Agency", even though they received the service for transportation of raw-materials/finished goods to and from the factory premises. The expenditure incurred towards the same was reflected in their Balance Sheet/ledger accounts, but they had not discharged the service tax liab....

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....rvice tax of Rs. 89,612/- (Rupees Eighty Nine Thousand Six Hundred and Twelve only) and Rs. 4,98,315/- (Rupees Four Lakhs Ninety Eight Thousand Three Hundred and Fifteen only) along with interest and proposal to impose penalty under Section 78(1) of the Finance Act, 1994. After following the due process, the Assistant Commissioner vide Order-in-Original dated 26.04.2017 confirmed the demand of Rs. 89,612/- (Rupees Eighty Nine Thousand Six Hundred and Twelve only) and Rs. 4,98,315/- (Rupees Four Lakhs Ninety Eight Thousand Three Hundred and Fifteen only) along with interest and imposed equal penalty under Section 78 of the Finance Act. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) who rejected the same....

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....bmitted that the appellants have furnished all the documents and the ledger account and worksheets but the same was not considered and the Commissioner (Appeals) has wrongly observed that there is no worksheet or correlation between the submission and the purported entries shown. 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submission of both the parties and perusal of the material on record, I find that the appellants are paying service tax on the services received from GTA under reverse charge mechanism and they are maintaining the books of accounts and the ledger wherein they have shown the amount of GTA received and paid on reverse charge mechanism. The duty liability ....