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2016 (9) TMI 190 - AT - Service TaxShort payment of tax demand of tax with interest clearing and forwarding agent services GTA services business support services rent-a-cab services - reverse charge mechanism non-production of documents by the appellant Held that: - similar issue decided in the case CCE, Raipur Versus M/s Supreme Warehousing Corporation [2015 (5) TMI 1064 - CESTAT NEW DELHI] where it was held that the transportation charges reimbursed to its C&F agent was not included in the assessable value. It was also held that Chartered Accountant certificate certifying the discharge of the duty liability under the category of GTA was not considered by the adjudicating authority. Even the other documents were not considered by the adjudicating authority - case remanded to adjudicating authority for consideration of all documents appeal allowed.
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