2017 (4) TMI 590

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... overnment revenue, penalty cannot be imposed - Held that: - Since the appellant is an exporter of manganese ore, on which no duty and tax is payable, there was scope for entertaining the bona fide belief that no service tax is payable on the GTA service as a recipient of such service - present case is not attributable to any fraud, collusion, wilful misstatement, suppression of facts, with intent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case are that the appellant is an exporter of manganese ore. During the disputed period, the appellant availed the services of goods transport agency for transportation of manganese ore from the mines to the port of export. The Department disputed that the appellant is liable to pay service tax on the GTA service under reverse charge mechanism. Upon issuance of show cause notice, the appellant had .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... omptly deposited by the appellant, and thus, the benefit of Section 80 ibid should be extended to the appellant for non-imposition of penalty under Section 78 ibid. 4. On the other hand, ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. I find that non-payment of service tax in the circumstances of the present case is not attributable to any fraud, c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X