2011 (2) TMI 470

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..... Veeraiyan: This is an appeal against the order of the Commissioner (Appeals) No. 132/2010 TRY (ST) dated 22.7.2010. 2. Heard both sides. 3. The appellants are dealer of steel products. They purchased iron scrap locally as well as imported them and sold them to various customers. They have been availing the services of various lorry transporters for transportation of steel to and fro and paying .....

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..... of Rs.2,19,957/- (which was already paid by them) alongwith interest and imposed penalty of Rs.1000/- under Section 77 and also imposed penalties under Sections 76 and 78. The party filed an appeal before the Commissioner (Appeals) and did not contest the demand of service tax. The Commissioner (Appeals) set aside the penalty under Section 76 but sustained the penalties under Sections 77 and 78. .....

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..... have issued the show-cause notice at all in terms of Section 73(3) of the Finance Act, 1994. 5. Learned DR reiterates the finding and reasoning of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides and perused the records. The service tax on GTA services was introduced w.e.f. 1.1.2005. Rule 2(1)(d)(v) provide that the service tax in respect of GRA service .....

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..... rtnership firm registered, by or under any law,any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage;" In other words, the service tax was payable not necessarily only by the service provider unlike in most of the other services. Further, in the initial stages there were disputes relating to as to who s .....

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..... peal is, therefore, disposed of as follows:-     (a) The demand of service tax and interest is upheld as uncontested.     (b) Penalties under Sections 77 and 78 sustained by the Commissioner (Appeals) are set aside.     (c) Appellants are entitled to consequential relief as per law. (Dictated and pronounced in open Court)
Case laws, Decisions, J .....

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