TMI Blog2014 (7) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... Range Superintendent mentions that the Service Tax for the period 2005-2006 to 2007-2008 of Kharagpur Unit has been discharged at Pune - Matter remanded back - Decided in favour of assessee. - Appeal No. 547/2012 - ORDER NO. FO/A/75174/2014 - Dated:- 1-5-2014 - DR.D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant : Sri Anjan Dasgupta, Advocate For the Respondent : Sri S. Chakrtaborty, A.C. (A.R.) JUDGEMENT Per DR.D.M. MISRA; This application is filed seeking waiver of pre-deposit of service tax of ₹ 59,73,849/- and equal amount of penalty imposed under Section 78 and penalty under Section 76(not quantified) of the Finance Act, 1994. 2. At the outset, the Ld. Consultant for the applicant submits that du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said GTA service providers wherein, respective GTA service provider had declared that they have not neither availed benefit of CENVAT Credit nor the benefit of Notification No. 12/03-ST dated-20/06/2003. He submits that in the event the abatement is allowed, the entire amount of demand would work out to ₹ 14,93,462/- 3. The Ld. A.R. for the Revenue submits that the plea taken by the applicants were not before the Ld. Commissioner in as much as they have not furnished complete declaration before the Commissioner, whereby, they could establish that the GTA service provider had not availed the benefit of Notification No. 12/03-ST dated -20/06/2003. Besides, such declaration did not bear the date of issue, hence the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts before this forum. 4. After hearing both sides for some time, we find that the appeal itself could be disposed off at this stage. Accordingly, with the consent of both sides, the appeal is taken up for final disposal. 5. We find that the limited issue involved in the present case is the discharge of Service Tax liability of appellant s unit at Kharagpur arose out of availing GTA service. It is the claim of the appellant that whatever services received from goods transport agency at their Kharagpur Unit, they have discharged the service tax at Pune. They have placed a Chartered Accountant s certificate in support of such claim which the Ld. Commissioner has not considered while arriving at the conclusion that the payment at Pune fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
