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TMI Blog2013 (9) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... T-3 Returns and Balance Sheet did not tally due to inclusion of exempted value of GTA service - Held that:- Relying upon the decision in the case of M/s Manpasand Manpower Pvt. Ltd. Vs. Commr. of Service Tax, Kolkata, reported in [2013 (5) TMI 147 - CESTAT KOLKATA] - Once all the facts are reflected in the ST-3 Returns as well as in the Balance Sheet, the allegation of suppression of facts is unt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Goods Transport Agency (GTA). The appellant was issued with a demand notice on 9.3.2011 for recovery of cenvat credit of ₹ 59,01,414/- irregularly taken and also taken service tax of ₹ 3,51,382/- under Section 73 (1) of the Finance Act, 1994. The ld. Commissioner has dropped the demand of ₹ 59,01,414/- and confirmed the demand of ₹ 3,51,382/- and imposed equivalent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payments made to small transporter, where the value of the transport services were less than ₹ 750/-/1500/- per consignment. Further, he has submitted that when it was pointed out by the visiting Audit Officials to pay service tax on the said amount, they have paid the service tax, even though they were not required to make payment on such value of GTA services received. The ld. Advocate has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner in respect of imposition of penalty of ₹ 3,51,382/- under Section 78 of the Finance Act, 1994. 4. Heard both sides and perused the records. I find that the present demand of ₹ 3,51,382/-, is on account of difference in the amount of gross taxable value of services shown in the respective balance sheet and the ER-I Returns filed by the Department during the relevant period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. Vs. Commr. of Service Tax, Kolkata, reported in 2013-TIOL-702-CESTAT-KOL, held that once all the facts are reflected in the ST-3 Returns as welll as in the Balance Sheet, the allegation of suppression of facts is untenable and accordingly, imposition of penalty under Section 78 of the Finance Act, 1994, is unwarranted. Accordingly, the penalty imposed under Section 78 is bad in law and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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