9911796707
TMI Blog2018 (9) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant was not service provider, there could be a bonafide intention in his mind, as regards his liability to pay service tax - also, the disputed issue was subject matter of litigation before various authorities and was ultimately settled - penalty not justified and is set aside - appeal allowed. - APPEAL No.ST/59847/2013-CU[DB] - ST/A/71742/2018-CU[DB] - Dated:- 30-7-2018 - Smt. Arch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the consignment notes from the GTA agents indicating that no the credit has been availed by them. Further, demand of ₹ 36,606/- stands confirmed for the period from January, 2005 to March, 2005, as not paid by the appellant. 4. On appeal, Commissioner (Appeals) set aside the demand of ₹ 94,973/- by observing that as the GTA Service provider has admittedly not availed the credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the issuance of the show cause notice. As such they prayed for setting aside the penalty. 6. After hearing the learned A.R. for revenue, we agree with the contention of appellant. The demand on service tax is liable to be paid by them on reverse charge basis, as recipient of GTA Services. Inasmuch as, the appellant was not service provider, there could be a bonafide intention in his min ..... X X X X Extracts X X X X X X X X Extracts X X X X
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