2010 (3) TMI 347

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..... to 25% of the transport charges subject to the conditions mentioned therein. Held that- the departmental authorities should have properly guided the appellants at the time of their paying the ser vice tax amount. In the absence of proper legal advice, the appellants have ended up paying an amount of Rs. 16,34,821/-instead of paying one-fourth of the same. The interest on the tax amount payable co .....

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..... gricultural produce. On being pointed out, the appellants have paid service tax on the entire amount of transport charges as they were not aware regarding the exemption available under Notification No. 32/2004 which restricted service tax to 25% of the transport charges subject to the conditions mentioned therein. 2. Shri N. Viswanathan, learned counsel appearing for the appellant states that th .....

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..... en less than Rs. 5 lakhs against which Rs. l6,34,821/- has been paid. Hence, he pleads that the demand of interest confirmed under the impugned order maybe set aside. 3. Heard the learned SDR Shri C. Dhanasekaran who supports the impugned order for the reasons stated in the impugned order. 4. After hearing both sides I find that the departmental authorities should have properly guided the appe .....

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