9911796707
TMI Blog2018 (3) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... eight was less than ₹ 1500/- were also recorded in the books of accounts. The appellant cannot be held guilty for suppression of facts and the penalties imposed is unjustified - the appeal is partly allowed by setting aside the penalties imposed without disturbing the demand of service tax. - ST/298/2010 - A/40091/2018 - Dated:- 11-1-2018 - Ms. Sulekha Beevi, Member (Judicial) And Shri Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Ld. Counsel, Ms. Minchu Punnoose, appearing for the appellant submitted that the appellants were under bonafide belief that the Notification No.34/2004-ST dated 02.12.2004 exempts freight if the gross amount of freight is ₹ 1500/- or less for full load and exempts freight if the gross amount is ₹ 750/- for part load in a truck and the same view was given by many officers of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. 4. The Ld. AR, Shri S. Govindarajan, reiterated the findings in the impugned order. 5. The arguments put forward by the Ld. Counsel for the appellants are mostly with regard to the penalties imposed. It is submitted by her that the appellants failed to discharge the service tax liability on the freight ranging from ₹ 751/- to ₹ 1500/-. From the records as well as the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
