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TMI Blog2018 (8) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005 was challenged at various levels had created confusion in the Trade. It is to be noted the TRU Circular dated 17.12.2004 also states of non-imposition of penalty if the services rendered by GTA up to 31.12.2004. Penalties set aside by invoking section 80 - appeal allowed - decided in favor of appellant. - Appeal No. ST/812/2009 - A/30699/2018 - Dated:- 6-7-2018 - Mr. M.V. RAVINDRAN, MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of service tax liability on the amount of transport charges paid to goods transport agency for clearances of goods transport to port. Appellant claimed abatement of 75% of the total amount before the Adjudicating Authority which was denied. Subsequently, the First Appellate Authority, (after remanded the matter from Tribunal) extended the abatement of 75% and confirmed the demands of balance 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on where in the services rendered by a GTA are committed before 03.12.2004. 5. Learned Departmental Representative submits that despite having knowledge of discharge of service tax liability under reverse charge mechanism, the appellant has not done so. Hence, the penalties imposed by the First Appellate are correct. 6. On careful consideration of submissions made by both sides, we find stro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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