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2020 (4) TMI 43 - AT - Service TaxRecovery of short paid service tax alongwith interest and penalty - GTA Services - period October 2006 to March 2007 - HELD THAT:- A perusal of the order passed by the Principal Commissioner clearly shows that the Chartered Accountant certificate submitted by the appellant to substantiate his claim regarding exemption under the notification dated 3 December 2004 has not been considered at all, even though in the earlier part of the order the Principal Commissioner has noted that the appellant had produced the said certificate during the course of hearing of the appeal on 12 May 2015. There is no good reason as to why the certificate issued by a Chartered Accountant should not have been taken into consideration and in any case if there was any doubt, the Principal Commissioner could have sought information from the appellant to satisfy himself about the claim of exemption made by the appellant, but that was not done. This inaction on the part of the appellant was required to be examined in the light of the Circular dated 11 June 2007 issued by the Central Board of Excise & Customs. This Circular clearly mentioned that in small consignment it may not be possible to goods transport agency to provide the vehicle number and that in such a case this could be provided at a later stage. The Principal Commissioner, if he wanted to satisfy himself about the vehicle numbers, could have required the appellant to submit proper documents but that was not done. It would be appropriate to remand the matter to the Principal Commissioner for a fresh consideration - appeal allowed by way of remand.
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