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2012 (8) TMI 562 - AT - Service TaxProceedings initiated dis-allowing abatement in respect of GTA - Assistant Commissioner while allowing benefit of abatement, confirmed demand rejecting respondent's plea that GTA service provider has already discharged service tax liability - Commissioner(Appeals) during appeal adjudicated on benefit under Notification No. 32/04 - Held that:- Disputed issue was not any reference to claim of abatement which already allowed by the Asstt. Commissioner. Dispute before the Commissioner(Appeals) related to the actual payment of service tax of GTA service provider. Since, disputed issue does not stands considered and decided by the appellant authority, matter remanded back to Commissioner (Appeals) to deal with the appropriate dispute involved in the present appeal.
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