2010 (7) TMI 427

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..... er sections 76 and 77 of the Finance Act, 1994. 2. Brief facts of the case are that the appellant was issued a show-cause notice to pay Service Tax on GTA Service after the amendment on Notification No. 36/2004-ST, dated 31-12-2004. The Service Tax along with interest and penalties under sections 76 and 77 of the Finance Act, 1994 was confirmed by the lower authorities. The appellant although adm .....

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..... interest on pointing out by the audit party. Hence, as per the provisions of section 73(3) of the Finance Act, 1994, show-cause notice was also not warranted and, therefore, the penalties are not imposable on the appellant. He also submits that, the demand prior to 15-10-2007 is also time barred as there is no suppression is alleged against the appellant which is beyond the extended period of li .....

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