Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 1287 - CESTAT HYDERABADGTA services - short-payment of Service Tax - wrongful availment of benefit of exemption N/N. 32/2004-ST dated 3.12.2004 and 1/2006-ST dated 1.3.2006 - recovery of the amount alongwith interest and penalty - The allegation against the appellant is that they have failed to comply the condition i.e. furnishing necessary declaration on the consignment note that no credit of duty paid on inputs or capital goods used for providing such taxable services had been availed by the Goods Transport Operator nor the benefit of Notification No. 12/2003-ST dated 19.6.2003 was availed by them. HELD THAT:- It is found that certain evidence has been enclosed by the appellant in support of their argument that necessary declarations have been made in the respective consignment note and/or declarations which they had obtained from the respective consignors to the effect that neither CENVAT Credit on capital goods and input services nor benefit of Notification No. 12/2003-ST dated 19.6.2003 have been availed in providing taxable services. This aspect needs to be verified. Matter remanded to the adjudicating authority to examine the evidences enclosed with appeal paper book and the evidence that would be furnished during the course of de novo proceedings, if any - appeal allowed by way of remand.
|