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TMI Blog2018 (4) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... the liability. In spite of instruction of the department, they were contesting the matter. No contumacious conduct with an intention to evade payment of duty has been established, the appellants were bonafidely litigating the issue - penalty is unwarranted. Demand of service tax with interest upheld - penalty set aside - appeal allowed in part. - ST/61/2011, - FINAL ORDER No. 40994/ 2018 - Dated:- 23-3-2018 - Ms. Sulekha Beevi, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri M.N. Bharathi, Advocate, for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondent. ORDER The brief facts are that the appellants are engaged in the manufacture of Sugar and molasses are also registered with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay service tax for the transportation charges below ₹ 1500/-. To the letter dated 19.03.2007, the appellant had replied contending that they are not liable to pay service tax for the freight charges which is less than ₹ 1,500/- but more than ₹ 750/-. They did not discharge service tax only for the reason of confusion in interpreting the exemption notification. He relied upon the decision of the Tribunal in the case of Shakthi Auto Component Ltd. Vs. CCE ST, Salem by Final Order No. 40144/2017 dated 03.02.2017 and pleaded that the penalty may be set aside. He also relied upon the decision in the case of Bestilo Packaging Pvt. Ltd. Vs. CCE, Chandigarh 2012 (25) STR 440 (Tri.-Del.) . It was observed by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts with intention to evade payment of service tax. 4. Heard both sides. 5. The Ld. Counsel for the appellants has confined his argument on the penalty imposed. The said Notification No. 34/2004 dated 03.12.2004 was indeed subject matter of litigation. The Notification exempted the taxable service provided by a goods transport agency to a customer, in relation to transport of goods by road in a goods carriage from the whole of service tax leviable under Section 66 of the Act, where,- i) the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or ii) the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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