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TMI Blog2013 (5) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Cargill Indio Pvt. Ltd., DLF Gateway Towers, 11th Floor DLF, Phase-II, Gurgaon only and the said registration was not centralized registration in terms of Rule 4(3A) of the Service. Tax Rules, 1994 (hereinafter referred to as 'the Rules'). It was also noticed that the appellant based at Survey No.310/2, Village - Bhimasar, Padana Rood,Taluka - Anjar, District- Kutch had not obtained separate Service tax registration from the jurisdictional Range Superintendent. It transpired that the appellant was providing taxable service from more than one premises and not having centralized registration, centralized billing or accounting system and they also had not obtained registration from the jurisdictional authority and they were also required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with interest. However, penalty under Section 78 of the Act was reduced to equivalent amount of Service Tax confirmed. 3. In the first round of litigation, this Bench vide Final Order No.A/1305/WZB/AHD/2011, dt.20.07.2011, had remanded the matter back to the adjudicating authority to reconsider the issue afresh. The adjudicating authority, after reconsideration, again confirmed a demand of Rs.1,59,312/- as being un-explained by the appellant before him. On an appeal filed before the first appellate authority, the first appellate authority also came to the same conclusion. Hence this appeal. 4. Ld.Counsel would take me through the annexure at Page No.71 and mentioned that the Service Tax has been paid by taking Central Excise regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax by the appellant for the above period. I also observe that the appellant referred to a verification conducted by Rajkot Commissionerate from Gurgaon Commissionerate on the basis of Letter F.No.V/2-1065/OIO/RRA/11, dt.12.03.2012. The details of this verification were called for from the Superintendent (RRA), Central Excise, HQ, Rajkot who forwarded a copy of letter C.No.D-III/ST/R-II/ Misc/195/11, dt.16.03.2012 issued by Deputy Commissioner, Service Tax, Gurgaon addressed to the Joint Commissioner, Central Excise, Rajkot confirming that the appellant has taken centralized registration in Service Tax Division III, Gurgaon and that Service Tax on GTA for their Kutch unit for the period from April 2005 to September 2005 has been pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: 8. It can be seen from the said annexure that it indicates the exact amount of Rs.1,59,312/- as being paid from the Centralised registered unit at Gurgaon. 9. Be that as it is, I find that the show cause notice issued to the appellant initially talks about the demand of Rs.4,67,671/- for the demand of Service Tax under GTA services for the period January 2005 to October 2005. On totaling the amount paid by the appellant as per the Annexure reproduced hereinabove and adding an amount of Rs.76,819/- which has been paid for the month of October 2005, I find that the total demand which has been raised in the show cause notice is tallying with the amount paid by the appellant. I find that the appellant has correctly discharged the Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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