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2014 (9) TMI 74 - AT - Service TaxGTA Services - liability of service recipient whereas transporter has deposited the service tax - extended period of limitation - appellants have produced one-to-one entry of service tax claim of GTA services in GRs and ST deposited in Govt. accounted by the transport agency - Held that:- no justification in the view of Commissioner (Appeals) that in as much as it was the assessee who was required to pay the service tax as GTA recipient, the same is required to be confirmed even though the transporters have deposited the same. Transporters were charging S.T from the appellants in as much as the same stands reflected in the consignment notes issued by them. As the appellants were paying the service tax to the transporters for further deposit with the Govt., they cannot be held guilty of any mala fide suppression to invoke the longer period of limitation. The demand having been raised on 01.11.2010 for the period 01.01.2006 to 31.03.2010 is barred by limitation, except a few months falling within the limitation. Accordingly, I set aside the demand on the point of limitation and remand the matter to the original adjudicating authority for quantification of duty falling within the limitation period - Decided in favour of assessee.
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