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TMI Blog2017 (5) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... vor of appellant. - ST/1221/2012-SM - Final Order No. 20669 / 2017 - Dated:- 9-5-2017 - Shri S. S. Garg, Judicial Member Shri Cherian Punnoose, Advocate For the Appellant Shri Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 15.2.2012 passed by the Commissioner (A) whereby the Commissioner (A) has modified the Order-in-Original and held that demand of service tax on services rendered from abroad prior to 18.4.2006 is not acceptable and with regard to service tax, interest and penalty imposed under Section 78, in respect of the period after 18.4.2006 is required to be re-quantified. 2. Briefly the facts of the present case are that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sun Boards, Kannur, M/s. Jameel Panels, Kannur to the port of export i.e., Cochin Port and Mangalore Port. They were incurring all freight charges paid to the transport agencies. They have paid/incurred the freight charges by road in a goods carriage from the factories to the Port, hence they are liable to pay service tax on GTA services which is effective from 1.1.2005. On these allegations, a show-cause notice dated 21.12.2006 demanding service tax of ₹ 4,05,855/- on Business Auxiliary Services for the period from 9.7.2004 to 30.9.2006 and service tax of ₹ 1,34,763/- on goods transport agency service for the period from 1.1.2005 to 30.9.2006 along with interest of ₹ 63,842/- and also penalty under Section 76, 77 and 78. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Auxiliary Service is only to the extent of ₹ 98,161/- and Education Cess of ₹ 1,963/-. He further submitted that the Additional Commissioner on remand has re-quantified the liability to the extent of ₹ 98,161/- plus Education Cess of ₹ 1,963/- with regard to the Business Auxiliary Service. With regard to the service tax on Goods Transport Agency to the extent of ₹ 1,32,121/- and Education Cess of ₹ 2,642/- and the total interest amount is ₹ 14,701/-. He further submitted that no penalty can be imposed once the service tax and the interest is paid before the issue of show-cause notice and for this submission, he relied upon the decision of the Karnataka High Court in the case of CCE ST vs. Adecco F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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