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2013 (4) TMI 552 - AT - Service TaxService tax liability on outward transportation facility (GTA) - ST liability discharged by the GTA - Held that:- On perusal of the certificates issued by the transport companies, these transporters have categorically stated that the service tax liability for the invoices raised on 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. The decision of this bench in the case Navyg Alloys Pvt. Ltd. (2008 (8) TMI 100 - CESTAT AHEMDABAD), Mandev Tubes (2009 (5) TMI 102 - CESTAT, AHMEDABAD) and Geeta Industries Pvt. Ltd (2010 (1) TMI 715 - CESTAT, NEW DELHI) will squarely cover the issue in favour of the assessee. In favour of assessee.
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