TMI Blog2014 (5) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... dues during the pendency of the appeal. - Stay granted. - ST/447/2011 - Misc. Order No. 42124/2013 - Dated:- 29-8-2013 - Pradip Kumar Das and Mathew John, JJ. For the Appellant : Shri J Shankar Raman, Adv. For the Respondent : Shri M Rammohan Rao, DC (AR) JUDGEMENT Per: Mathew John: The applicant is a manufacturer of carbon-di-oxide gas which is supplied in cylinders. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated confirming the demand of duty of Rs.4,78,632/- along with interest and penalty. They filed an appeal before the Commissioner (Appeals) but no relief was allowed. Aggrieved by the order, the applicant has filed this appeal before the Tribunal along with stay application. 2. Arguing for the applicant, the learned counsel submits that they have paid service tax under the category of G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g service on goods transport operator and therefore they are covered the taxing entry for GTA and it was their duty to issue consignment notes. The fact that they have not issued such consignment notes cannot absolve them of the liability. He relies on the decision of the Tribunal in the case of Bharathi Soap Works Vs. CCE, Guntur - 2008 (9) STR 80. 4. We have considered submissions of both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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