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TMI Blog2017 (1) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... d the tax liability and interest thereof, he also having taken a ground they were in confusion how the discharged of service tax under this category due to various interpretation, a lenient view should have been taken - It was also pointed out by the appellant before the adjudicating authority due to misunderstanding and lack of guidance they did not obtain the certificate under Goods Transport Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: M.V. Ravindran This appeal is directed against Order-in-Original NO.07/P-III/ST/COMMR/2012-13 dated 06.07.2012. 2. Heard both sides and perused the records. 3 The issue that falls for consideration in this case is regarding the service tax liability on the appellant under the category of Mandap Keeper Service. It is noticed from the records that show-cause notice which has issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability on being pointed out by the audit party. 5. Ld. Departmental Representative submits that the appellant had not obtained registration certificate nor filed any ST-3 returns which is non-disclosure of the taxable services and non-payment of tax under self assessment procedure and is a fit case for imposition of penalty under Section 78. 6. On careful consideration of the submission mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they did not obtain the certificate under Goods Transport Agency/Mandap Keeper Services they could not discharge the tax liability. It is also pleaded that they had paid ₹ 41 lakhs without mentioning the proper account number, which shows they had intention to pay tax but were not properly guided. Keeping all these things in mind, we are of the considered view that the appellant has made out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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