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2013 (11) TMI 863 - CESTAT KOLKATAStay application - Demand of service tax - Transport of Goods by Road & Cab Operators - Held that:- On scrutiny of the documents of M/s Durgapur Steel Plant, it was revealed that the applicant had failed to discharge service tax on the said services. The ld. Commissioner after careful consideration and discussions of evidences on record and the Balance Sheets of the respective years, came to a finding that the applicant had failed to discharge the service tax at the appropriate rate, even though they have received the taxable value from such services being rendered to M/s Durgapur Steel Plant during the Financial years 2004-05 to 2008-09. The Commissioner rightly concluded that the applicant is liable to pay service tax - Prima facie case not in favour of assessee.
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