2009 (5) TMI 102

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.... Srova, JDR, for the Respondent. [Order].- As per facts on record appellant is engaged in the manufacture of copper tubes of various sizes. As a result of audit objection conducted in August 2006, it was found that during the period January 2002 to July 2006, appellant have availed GTA services but has not paid service tax on the same. As such a view was entertained that in terms of Notificatio....

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....ities and notice was issued for review of the same. The Commissioner vide his impugned order passed in revision held that it was the duty of the appellant to pay the duty and accordingly confirmed the tax of Rs. 1,10,246/- along with imposition of penalty of identical amount. 3. The Commissioner in his impugned order has nowhere disputed that the service tax on the GTA services so availed by th....