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2019 (1) TMI 438 - AT - Service TaxLiability of Service Tax - services rendered as a co-loader - penalty - Held that:- This issue has already been considered and laid to rest by the decision of this very Bench of the Tribunal in the case of M/s. Concord Express Logistics India Pvt. Ltd. [2018 (8) TMI 255 - CESTAT CHENNAI], wherein this Bench after considering the applicability of the Board Circular dated 01.11.1996 as well as the judgement in the case of United Business Xpress India P. Ltd. [2016 (12) TMI 440 - CESTAT NEW DELHI] has set aside the demand of service tax with respect to co-loader - the demand raised in respect of the services rendered as a co-loader cannot sustain and is required to be set aside. With regard to the demand for the period post 22.08.2007, however, the Ld. Advocate has conceded the same - The same is therefore upheld with interest thereon. Penalty - Held that:- There being no suppression of facts on the part of the appellant to evade payment of service tax - penalty is set aside. It is deemed proper to remand the case to the file of the adjudicating authority who shall work out the demand for the period post 22.08.2007; and it is for the assessee thereafter to convince the adjudicating authority with regard to its claim of payment of tax - appeal allowed by way of remand.
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