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M/s. S.P.P. Foods Products (P) Ltd. Versus C.C.E., Meerut-II

2017 (5) TMI 821 - CESTAT NEW DELHI

Reverse charge - GTA service - short-payment of tax - Held that: - Annexure-7 was prepared by the appellant based on the books of accounts maintained by it. However, without considering the said statement and the other documents submitted by the appe .....

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R NO. 52498/2017 - Dated:- 15-3-2017 - Mr. S.K. Mohanty, Member (Judicial) and Mr. B.Ravichandran, Member (Technical) Present for the Appellant : Mr. R.M.Saxena, Advocate Present for the Respondent: Mr.Ranjan Khanna, D.R. ORDER PER: S.K. MOHANTY Brie .....

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th the service tax department under the category of GTA service. During the disputed period 2006-07 to 2008-09, the Department initiated proceedings against the appellant on the ground that the appellant had short paid service tax on the GTA service .....

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nd the balance amount of ₹ 93,850/- was confirmed on the ground that the appellant did not pay such service tax into the Government account. 2. The ld. Advocate appearing for the appellant submits that though service tax liability on the taxabl .....

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e demand confirmed by the ld. Commissioner (Appeals) cannot be sustained, since there is no short payment of tax by the appellant. 3. On the other hand, the ld. D.R. appearing for the respondent reiterates the findings recorded in the impugned order. .....

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