2010 (4) TMI 179

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..... ther with interest, is barred by limitation. Held that- the department has not established that there was any suppression on their part so as to invoke the extended period of limitation against them for confirmation of the demand. Therefore, accept the contention of the assessees that they are not liable to penalty and accordingly set aside the penalty and allow the appeal. - ST/232/2009 - 464/2 .....

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..... rvice and whenever the CHA was incurring any freight, the assessees were not paying the service tax on Goods Transport Service because they were under the bonafide impression that the liability to pay tax was on the CHA, and not upon them. No contrary evidence has been brought on record by the revenue. In these circumstances, I accept the contention of the assessees that the department has not est .....

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