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TMI Blog2016 (11) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... nsporters on behalf of the bottlers and as per the said provisions, they are liable to discharge the service tax liability on the GTA services. As the appellant did not pay service tax therefore, I hold that the appellant is liable to pay service tax along with interest during the impugned period on GTA services. Whether the appellant was under bona-fide belief that they are not liable to pay service tax? - Held that: - the appellant has arranged for transportation and paid transportation changes, in that circumstances, the appellant is liable to pay service tax on GTA Service under reverse charges mechanism. Therefore, I hold that the extended period of limitation is rightly invoked in this case. Whether the appellant can be given th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notices were issued to the appellant, to demand service tax under the category of GTA services along with interest and to impose penalty on the appellant by invoking extended period of limitation. The appellant paid service tax along with interest and did not pay penalty. The matter was adjudicated. The demand of service tax along with interest was confirmed against the appellant and penalties were also imposed. Aggrieved from the said order, the appellant is before me. 3. The Id. Counsel for the appellant submits that as per the purchase agreement, the transportation cost was borne by the bottlers not by the appellant. The appellant have only arranged for transportation of concentrate on behalf of the bottlers and has paid the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y were under bona-fide belief that the transportation cost is borne by the bottlers and they are required to pay service tax. In this case, the appellant itself has arranged for transportation and paid transportation changes. In these circumstances, as per Rule 2(1)(d)(iv) of the service tax Rules, 1994, the appellants are liable to pay service tax as they are paying freight charges to the transporters on behalf of the bottlers and as per the said provisions, they are liable to discharge the service tax liability on the GTA services. As the appellant did not pay service tax therefore, I hold that the appellant is liable to pay service tax along with interest during the impugned period on GTA services. 7. The next issue arises that whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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