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TMI Blog2008 (3) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant, a manufacturer of excisable goods, is recipient of services of 'Goods Transport Agency'. Though they are recipient of services, by a deemed provision under Rule 2(p) of Cenvat Credit Rules, they are required to pay the Service Tax and accordingly paid the Service tax; after paying the said Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, the challan mentioned in Rule 9(1)(e) should be TR-6 challan. 3. We have considered the submissions and the records. The applicant is both a recipient of service as well as a deemed Service tax provider. As a deemed Service tax provider, the duty has been paid by them from Cenvat account and the question of their preparing TR-6 challan does not arise. The payment of Service Tax is not in di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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