9911796707
TMI Blog2011 (2) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... t as recipient of the GTA services who are paying the freight for such services, they were liable to pay the service tax, they have proved their bona fide by paying service tax along with interest promptly - Penalties u/s 77 and 78 waived. - ST/643/10 - 277/11 - Dated:- 1-2-2011 - M Veeraiyan, J. For Appellant : Shri M N Bharathi, Adv. For Respondent : Ms Indira Sisupal, JDR Per: M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 18.2.2008, 15.10.2008 and 20.1.2008. There upon, a show-cause notice dated 2.6.2009 was issued to them alleging that in respect of cases where freight was paid by them, though they were registered they have not paid service tax as recipient and that they have not filed the returns. The appellants contested the show-cause notice. The original authority vide order dated 8.9.2009 confirmed the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(1)(d)(v). In the case of the appellants, in certain cases, the freight was paid by others and service tax also paid by the said person. Therefore, they were not clear that as recipients, they were required to pay service tax in other cases. However, on being pointed out by the department, they paid the amount of service tax and interest promptly. In these circumstances, the department shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponding to that Act in force in any part of India; (e) any co-operative society established by or under any law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or (g) any body corporate established, or a partnership firm registered, by or under any law,any person who pays or is liable to pay frei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were liable to pay the service tax, they have proved their bona fide by paying service tax along with interest promptly. In these circumstances, I deem it appropriate that the appellants who are dealers of scrap have to be extended the benefit of provisions of Section 80 of the Finance Act, 1994. 7. Appeal is, therefore, disposed of as follows:- (a) The demand of service tax and inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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