9911796707
TMI Blog2014 (9) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... It is seen that out of total confirmed amount of service tax of Rs. 15,836/-, the appellants have already deposited an amount of Rs. 6,770/-, penalty of Rs. 1,750/- and interest of Rs. 3,366/-. Accordingly, I dispense with the condition of pre deposit of balance dues and proceed to decide the appeal itself. 2. The appellants are the manufacture of excisable goods and were availing the GTA service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in as much as the appellants have produced one-to-one entry of service tax claim of GTA services in GRs and ST deposited in Govt. accounted by the transport agency, the demand cannot be confirmed against the assessee for the second time. However, as the amount of service tax, for which the documentary evidence was produced by the appellant was only Rs. 9,066/-, he confirmed the demand of bal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot produced any evidence that the said amount of service tax has been paid by the transporter to the Govt. account, I find the said observation to be contrary to the findings of the facts arrived at by the Dy. Commissioner. The appellate authority, if not satisfied with the findings of the facts of the original adjudicating authority, could have called for a report from him instead of upsetting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2010 is barred by limitation, except a few months falling within the limitation. Accordingly, I set aside the demand on the point of limitation and remand the matter to the original adjudicating authority for quantification of duty falling within the limitation period. I find no justifiable reason to impose penalties upon the appellants and the same is accordingly set aside. 7. Stay petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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