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2013 (1) TMI 520 - CESTAT AHMEDABADGoods Transport Agency services - interest and penalties levied on non discharging of service tax liability - Held that:- On perusal of the letter dated 16.01.2012, written by the Range Superintendent Gandhidham-II to the Dy. Commissioner, Service Tax Division, Rajkot, it is find, the said letter indicates that the claim made by the appellant was verified by the Superintendent along with returns and details and it indicates that service tax liability has been discharged by the appellant. Thus this letter and the details submitted by the appellant regarding discharge of service tax liability needs to be considered and appreciated in its correct perspective by the adjudicating authority - remand the matter back to the adjudicating authority to reconsider the issue afresh.
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