2024 (5) TMI 868

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....Goods Transport Agency (GTA) services from 01.01.2005 to 28.02.2005 and from 01.03.2005 to 30.09.2005 and paid an amount of Rs.12,48,060/- to both the transporters as freight towards the above said services. Alleging that the appellant failed to pay service tax on the above said amount and alleging non-registration, non-filing of return under the category of GTA as prescribed under Finance Act, 1994, Show Cause Notice was issued and the adjudicating authority confirmed differential amount of service tax as Rs.56,476/- and Rs.1129/- as education cess along with interest. Aggrieved by the said order, appeal was filed before the appellate authority, who dismissed the appeal. Aggrieved by the impugned order, present appeal is filed. 3. Durin....

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.... 524 (Tri. - Kolkata), Agniplast Pvt. Ltd. Vs. Commissioner of Service Tax, Ahmedabad 2013(32) S.T.R. 628(Tri.- Ahmd.). 4. Learned AR reiterated the findings in the impugned order and submits that the demand is sustainable as per the findings given by the adjudication/appellate authority. Learned AR further submits that the claim of the appellant is that one of the transporter had paid some amount of service tax is not relevant, since the liability to pay the service tax is on the appellant and service tax paid by the agency cannot be adjusted against the tax liability of the appellant. 5. Heard both sides and perused the records. 6. We find that as per the letter furnished by M/s. Devi Transporters, they have certified that they h....

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....the appellant has been discharged by them and they had also mentioned their Service Tax registration number and PAN number in their certificates. As against such documentary evidences, the first appellate authority's findings as to no authentic documentary evidence has been produced, seems to be incorrect. Since the certificates clearly indicate the Service Tax registration number, the least that could have been expected from the Revenue, was to call for the details from the concerned jurisdictional Service Tax authorities. Having not done, the lower authorities cannot shift the entire blame on the appellants for having not produced any authentic documentary evidence. 9. I find that the decision of this Bench in the cases Navyug Al....