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TMI Blog2013 (4) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability. It was concluded that the appellant being recipient of goods transport agency services and as per the provisions of Rule 2(1)(d)(v) of the Service Tax Rules, 1994 is required to discharge such service tax liability on the reverse charge mechanism as provided under provisions of the Finance Act, 1994. Appellant were issued show cause notice by the department demanding the service tax liability. The appellant replied to the said show cause notice claiming that out of the total service tax liability demanded, the transporters have paid an amount of Rs.40,850/- and balance of Rs.22,349/- is discharged by the appellant as a recipient of the services for inward transportation. The adjudicating authority after following the due proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely upon the CBEC circular No.341/18/2004-TRU (Pt.) dated 17.12.04 which specifically states as to that service tax is discharged by the transporters, service tax should not be discharged from any other person to avoid double taxation. 6. Ld. Assistant Commissioner (A.R.) on the other hand would submit that these services which has been brought to the notice of the bench are only indicating year-wise discharge of service tax liability by the transporters and does not give any specific details. It is her submission that in the absence of any specific details, first appellate authority was correct in dismissing the evidences produced not being authentic documentary evidence for discharge of service tax liability by the transporters. 7. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er authorities cannot shift the entire blame on the appellants for having not produced any authentic documentary evidence. 9. I find that the decision of this bench in the cases Navyg Alloys Pvt. Ltd. (supra), Mandev Tubes (supra) and Geeta Industries Pvt. Ltd (supra) will squarely cover the issue in favour of the assessee. I also find that CBEC vide circular dated 17.12.04, specifically in para 5.7 stated that - If service tax due on transportation of a consignment has been paid or is payable by a person liable to pay service tax, service tax should not be charged for the same amount from any other person, to avoid double taxation. 10. In my view, the Board's circular as well as the decisions relied upon by the ld. counsel would cover t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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