2018 (9) TMI 826 – CESTAT CHENNAI – TMI – GTA Service – case of appellant is that the tax liability has indeed been discharged by the service providers and that they are in a position to submit all necessary evidence to establish their case – Held that:- The appellants should be given an opportunity to establish their averment that the service tax liability concerned has already been discharged by the service provider – matter remanded to the original adjudicating authority – appeal allowed by way of remand. – Appeal No.ST/40973/2018 – FINAL ORDER No. 41948/2018 – Dated:- 6-7-2018 – Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri M. Kannan, Advocate For the Appellant Shri S. Govindarajan, AC (AR) F
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came up for hearing, on behalf of the appellants, Ld. Counsel Shri M. Kannan draws our attention para-4 of the impugned order to point out that even before Commissioner (Appeals), appellants had requested for a remand for verification and submitted that service tax on GTA concerned has been paid up by the service providers and therefore no further liability can accrue on them as has been held in a number of Tribunal decisions relied upon by him and also had prayed for a remand of the matter to the original adjudicating authority. However the same was not considered by the Commissioner. Ld. Advocate reiterates the same request before us today relying upon case laws in CST Meerut Vs Geeta Industries P. Ltd. – 2011 (220) STR 293 (Tri.-Del.) a
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