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2011 (10) TMI 251 - CESTAT, NEW DELHICredit on Services provided by GTA - Assessee on the basis of invoices of Transporter claimed the credit - Revenue contended in GTA services receipient is liable to pay tax and not the transporters - Held - Invoices/bills issued by the transporters mention some amount as service tax and also there are declarations that the service tax has been paid, no evidence in this regard, has been produced. Just on the basis of the declaration of the transporters on the consignment note/invoices /bills issued by them that the service tax has been paid, it cannot be assumed that the service tax liability had been discharged by the transporters. Decided against assessee.
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