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2018 (12) TMI 72 - AT - Service TaxGoods Transport Agency service - reverse charge mechanism - demand of service tax with interest and penalty - period of dispute is from January, 2005 to February, 2006 - Held that:- During that period there was lot of controversies regarding liability of payment of service tax. The appellants are not disputing that they were required to pay service tax from 01.01.2005 but since the transporters provided the GTA Services had already collected the service tax from them and paid the service tax by challans, there was no occasion for them to pay service tax as demanded - Further, they have also placed evidences regarding payment of service tax amounting to ₹ 1,28,318/- as against total liability of ₹ 2,43,151/-. It would be appropriate to remand the matter to the Adjudicating Authority for the limited purpose of verification of payment of service tax for the balance amount - appeal allowed by way of remand.
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