Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 769 - AT - Service TaxGTA Services - taxability - whether the appellant, a manufacturer of steel items having their Head Office and factory at Kolkata, having sent their finished goods from Kolkata to Jaipur Branch and have paid the service tax on GTA service at Kolkata, whether service tax can be again demanded at Jaipur? - HELD THAT:- Service tax being a central tax, though normally required to be deposited within the jurisdiction of the Commissionerate where the assessee is registered and the same has been deposited at the Head office at Kolkata which have paid the freight charges and accounted for the same, and have also deposited the service tax, which is in accordance with the scheme of the provisions of Service Tax Act and Rules. The SCN is mis-conceived and not maintainable - appeal allowed - decided in favor of appellant.
|