Proprietary concerns registered as factories, liable to pay service tax under RCM

Harjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi) It is not the case of the department that the appellant though has collected the service tax but not paid the same to the government. The demand confirmed in the impugned order pertains to GTA services provided by the appellant to the proprietorship concern because according to the authorities below, since the persons to whom GTA service was provided by the appellant were proprietorship concerns, Reverse Charge Mechanism (RCM) is not applicable to them and the appellant is liable to...