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TMI Blog2012 (7) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - Dated:- 5-6-2012 - DR. D.M. MISRA, J. Shri K.P.Dey, Advocate for the Appellant (s) Shri S.Misra, Addl.Commr.(A.R.) for the Revenue (s) Per Dr. D.M. Misra. 1. This is an application for waiver of penalty of Rs.14,714/-(Rupees Fourteen Thousand Seven Hundred and Forteen only) imposed under section 77 and 78 of the Finance Act, 1994. 2. The Ld.Advocate appearing fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same in time. On being pointed out they paid the Service Tax amount of Rs.4,714/- and interest of Rs.1,196/- for the period in dispute on 29.04.2009. Subsequently, a Show Cause Notice was issued on 23.04.2010, which was confirmed by the Adjudicating authority and penalty was imposed on them under section 77 78 of Finance Act. Appeal against the said order was rejected by the ld.Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST, LTU, Bangalore vs. A.B.B. Ltd. 2011 (23) STR 97 (Kar) that no Service Tax is payable on GTA service from 01.05.2005 till 01.04.2008 therefore liability is only for the period 01.04.2008 to 31.01.2009. He submits that the liability for the said period is only Rs.1,527/-(Rupees Fifteen Hundred and Twenty Seven only) against which they have already paid Rs.4,714/-(Rupees Four Thousand Seven Hu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty observed that in the initial days of payment of Service Tax on GTA Services there was lot of confusion as to who should discharge the Service Tax and he accordingly held that there was reasonable cause for failure to pay the impugned Service Tax and therefore the respondent are eligible to get benefit under Section 80 of the Finance Act, 1994. Further I find that the ld.Commissioner(Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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