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TMI Blog2013 (1) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned in their reply to the show-cause notice. As it is not in dispute that the appellant had discharged the same along with interest on being pointed by the Department and filed necessary ST 3 Returns after taking registration there is no material produced by the Revenue in support of imposition of penalty under Section 78 - this is a fit case for invoking Section 80 - in favour of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he total amount of service tax paid was only Rs.4039/-. As it was a very small amount even though the respective Goods Transport Agency (GTA) had already paid the said service tax amount for the relevant period and recovered from the appellant in the respective bill, they paid the service tax again along with interest in September, 2010. The Department issued a show-cause notice proposing recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,000/- to Rs.1,56,200/-. Hence, the present appeal. 4. I find that the amount of service tax involved in this case is only Rs.4503/- which had already been paid by the appellants even though the same were discharged earlier by the respective transporter and bills to them. This fact has been mentioned at Para 2.1 of their reply to the show-cause notice. I find that the said plea of the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/- was already paid by the transporter. In these circumstances, I find that this is a fit case for invoking Section 80 of the Finance Act, 1994, which ought to have been considered as the said point was specifically taken in their grounds of appeals before the ld. Commissioner (Appeals). In these circumstances, I do not find any merit in the Order-in-Appeal impugned and accordingly, the same is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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