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2015 (8) TMI 304 - AT - Service TaxGTA services - Payment of freight - liability to discharge service tax burden is on supplier of goods or purchases to goods - Held that:- The observation made by the first appellate authority does not convey that the freight has been directly paid by the appellant to the transporter. Rather the invoices produced by the appellant indicate that amount of freight has been recovered from the appellant. The verification report dated 24.10.2013 made by the jurisdictional range officer also conveyed that supplier of the material to the appellant has charged the freight in their invoices. Copy of this report has not been given to the appellant. The orders passed by the lower authorities are, therefore, in gross violation of principles of natural justice. - The appellant should produce all the documentary evidence required to be establish that the freight is not paid by them to the transporters. It is made clear that all the issues are kept open for the adjudicating authority to deliberate upon. - Matter remanded back - Decided in favour of assessee.
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