9911796707
TMI Blog2011 (2) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... x by them. This evidence do not indicate that payment includes service tax relating to transportation involving the present appellants - it is an appropriate case to invoke the provisions of Section 80 to set aside the penalties imposed upon the appellants - Appeal is disposed of X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed the service tax demand along with interest and imposed penalties under Section 76, 77 and 78. Commissioner (Appeals) has upheld the order of the original authority. 4. Learned authorized signatory appearing for the appellants submits that in the initial stages of levy of GRA service, it was not clear as to who has to pay the service tax. The appellants paid the freight as well as the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question of fastening liability on them should not arise. At any rate no penalty should be imposed upon them, he submits. 5. Learned SDR reiterates the finding and reasoning of the Commissioner (Appeals). 6. In respect of GTA service, in terms of Notification No.36/2004 dated 31.12.2004, the appellants have to pay service tax inasmuch as they have paid the freight and that they satisfy other c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, has paid service tax, I hold that it is an appropriate case to invoke the provisions of Section 80 to set aside the penalties imposed upon the appellants.
7. In view of the above, the appeal is disposed of as follows:
(i) The demand of service tax along with interest is upheld.
(ii) Penalties are set aside.
(Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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