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TMI Blog2017 (1) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was a reasonable cause for failure to pay service tax. The original authority did not record any reasoning for imposition of penalty u/s 78 or any reference to section 80 for waiver of penalty u/s 78. The inference by impugned order that discretion u/s 80 has been raised is not correct. There is no partial discretion provided for u/s 80 - penalty set aside. Time Bar - Held that: - The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Transportation of goods by Roads , Transportation of goods by Rail and Storage Warehousing Services . They were collecting service tax under various headings from their clients. The dispute in the present appeal relates to three types of charges namely, (a) minimum guarantee TEU charges (b) Buffer yard charges and (c) Miscellaneous charges. As the appellants did not discharge Service Tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y believed that these charges are mainly relating to handling of export cargo, the service tax on which is exempted. 3. The Ld. AR submitted that these services cannot be said to be attributable to cargo handling for export. The impugned order found these services as incidental to storage and warehousing services. 4. We have heard both the sides and perused the records. 5. First of all, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect. There is no partial discretion provided for under Section 80. 6. With reference to the service tax demand, we note that the appellant did provide services with reference to export cargo which is exempted. Out of three disputed charges, we find the miscellaneous charges collected as well as minimum guarantee charges have some linkage to cargo handling service also. However, the Ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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