TMI Blog2014 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned in the respective Balance sheet and though they could place the VAT payment challans, VAT Audit Report but due to internal family dispute, could not produce the VAT Returns filed with State VAT department and other corroborative evidences, in support of sale of LPG. We find that the case relates to scrutiny of evidences, in arriving at a conclusion that the Appellant are rendering services of bottling LPG as well as carrying out the activity of sales of LPG. Appellant even though produced VAT audit report etc., but other documents like VAT returns, sales and purchase of LPG etc., could not be produced before the Ld.Commissioner to establish sale of LPG because of internal disputes in the management of factory. Similarly, in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocuring LPG in bulk from various oil companies and bottling on their own and selling the same in the market from Unit-I. It is his submission that the activities carried out in their Unit-1 involved sale on which they have discharged state VAT. It is the grievance of the Applicant that the department has issued the demand notice taking into consideration the sales figures as well as the amount shown under the heading other income , which relates to rendering the service of bottling of LPG, in computing the total Service Tax demand. 2.1 The Ld.Advocate brought to our notice the figures of sales and other income as shown in their profit and loss account for the Financial Year (2005-06) (page 52, page 56 and 57). He submits that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act that the GTA service provider had already paid the Service tax and billed to them. It is his submission that for same GTA services, Service Tax cannot be charged both from the GTA service provider as well as from the receiver of such service. In support, he has referred to the invoices raised by the respective GTA service provider which are enclosed with the Appeal Memorandum (pages 207-213 of Appeal). 3. Per contra, the Ld.A.R. for the Revenue submits that the VAT returns and purchase and sales invoices of bulk LPG and bottled LPG respectively were not produced before the Ld.Commissioner so as to establish that the Applicant were carrying out the activity of pure sale of LPG after bottling on their own account and also rendering ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c., could not be produced before the Ld.Commissioner to establish sale of LPG because of internal disputes in the management of factory. Similarly, in the case of Service Tax liability on GTA Service, we find that the documents indicating the claim of payment of Service Tax by GTA service provider had not been verified/scrutinized by the adjudicating authority. In these circumstances, we are of the view that the Appellant be given an opportunity to place all necessary evidences in support of their claim that they were carrying out the activity of sales as well as rendering services to M/s.HPCL and also the claim of payment of Service Tax on GTA service by the respective GTA service provider. In the result the impugned order is set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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