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2019 (3) TMI 1052 - CESTAT NEW DELHILiability of service tax - freight paid by appellant to a ‘Goods Transport Agency’ - the said tax stands paid by the said transporter - Held that:- At this stage the invoices and the challans paid by the GTA agencies are perused. Perusal thereof shows that the invoices include the amount of Service Tax and the respective liability thereof stands paid by the transporter. These documents show that appellant has availed services from three transport companies M/s. Balaji Goods Carrier, D.S. Road Lines and Kailash Translines Pvt. Ltd. Respective invoices and challans corroborating the value of those invoices being inclusive of service tax paid by the appellant alongwith the freight are on record. In addition, there have been the certificates of three of these transporters acknowledging the liability qua the GTA services to have been discharged by them - the findings of adjudicating authority that the documents are insufficient to prove that the invoices were inclusive of service tax and liability thereof stands discharged though by the service provider are apparently false. Whether the payment made against the statutory provision of rule 2 (1) (d) of service tax Rules is still acceptable? - Held that:- The issue is no more res integra as has earlier been dealt with in the case of M/s. K.V. Enterprises vs. Commissioner of Central Excise, Allahabad [2018 (2) TMI 719 - CESTAT, ALLAHABAD] wherein it has been held that once there has been no dispute regarding the payment of service tax though by the provider of GTA service the amount of service tax stands accepted by Revenue. The same cannot be demanded from the recipient of the said GTA service - demand set aside. Extended period of limitation - penalty - Held that:- The allegation as that of suppression and misrepresentation of the facts cannot be levelled against the appellant. Resultantly, the extended period of limitation could not be invoked by the Department, nor there arises any reason for imposition of penalty. Consequently, the order confirming demand of penalty amount is liable to be set aside. Appeal allowed - decided in favor of appellant.
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