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2019 (1) TMI 181 - AT - Service TaxGTA Service - non-payment of service tax - demand confirmed on the ground that the appellants have not produced the ledger accounts and the worksheets showing the correlation - Held that:- The appellants are paying service tax on the services received from GTA under reverse charge mechanism and they are maintaining the books of accounts and the ledger wherein they have shown the amount of GTA received and paid on reverse charge mechanism. The duty liability has been confirmed on the ground that the appellants have not produced the ledger accounts and the worksheets showing the correlation whereas as per the appellant he has already furnished the correlation and worksheets and ledger accounts but the same has not been considered by both the parties. The appellant has produced the worksheets before this Tribunal showing the payment of GTA on reverse charge basis but the same has not been considered by both the authorities below. This case needs to be remanded back to the original authority - appeal allowed by way of remand.
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