Custom, Excise & Service Tax Tribunal
M/S.Sakthi Masala Pvt. Ltd vs Commissioner Of Central Excise ... on 19 February, 2010
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.S/226/2008
[Arising out of Order-in-Appeal No.69/2008-ST(SLM) dated 28.07.2008 passed by the Commissioner of Central Excise (Appeals), Salem]
M/s.Sakthi Masala Pvt. Ltd.
Appellants
Versus
Commissioner of Central Excise (Service Tax), Salem
Respondents
For approval and signature:
Honble Smt. Jyoti Balasundaram, Vice-President
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of the Order? :
4. Whether Order is to be circulated to the Departmental Authorities? :
Appearance :
Shri Hari Radhakrishnan, Adv.
Shri C. Rangaraju, SDR For the Appellants For the Respondents CORAM:
Honble Smt. Jyoti Balasundaram, Vice-President Date of hearing : 19.02.2010 Date of decision : 19.02.2010 Final Order No.____________ Service tax stands confirmed against the appellants herein who are availing GTA services. The claim of the assessees is that the tax due on the said services stands paid by transporters, while the contention of the Revenue is that the assessees are liable to pay tax.
2. I have heard both sides. The assessees have throughout submitted that the service tax stood paid by the individual transporters. However, since the documents evidencing such payment by transporters were not filed before the authorities below, interest of justice require that this claim be substantiated by the assessees. I, therefore, set aside the impugned order and remit the case to the adjudicating authority. If it is found on verification that the tax stands paid by the transporters as claimed by the assessees, the demand against the assessees cannot be sustained and is required to be set aside.
3. The appeal is thus allowed by way of remand.
(Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 22-02-2010 ??
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