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2013 (11) TMI 507 - CESTAT KOLKATADemand of service tax on GTA services - reverse charge - Whether the applicant's Shyamnagar Unit has discharged Service Tax during the period 2005-06 to 2009-10 - Held that:- appellant had submitted various documents including a chart reflecting the payment shown at annexure 9 of the appeal memorandum wherein they have categorically stated amount of service tax paid by their head office on account of GTA services relating to Shyamnagar Unit and other units. The Ld. Commissioner could not analyse the same and also the affidavit in support of their claim. In these circumstances, for appreciation of the evidences submitted by the appellant including the chartered accountant's certificate now placed before us, the case needs to be remanded to the Ld. Commissioner to decide the issue afresh - Decided in favour of assessee.
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