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TMI Blog2023 (8) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... HENNAI] , set aside the demands insofar as auctioneer s service and business support service are concerned, but however, has sustained the demand under GTA service for the normal period, if any - since the Revenue did not place any deviating circumstances on record, following the above order the impugned order is set aside insofar as auctioneer s service is concerned. But however, the demand of Service Tax, if any, in respect of GTA service, is sustained for the normal period alone. Penalties - appellant seeks waiver of penalties imposed on them on the ground that the issue being one of interpretation of law, the non-payment of Service Tax was under a bona fide belief, thus arguing that there was no suppression or intention to evade dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant, though did not arrange any transport facility, but however, had paid freight in respect of movement of ration goods (Public Distribution System) for Fair Price Shops and also for purchase of goods to the society, but did not pay any Service Tax towards GTA service, as defined under Section 65(50b) read with Section 65(105)(zzp) of the Finance Act, 1994. 3.3 It also appeared to the Revenue that the appellant-society was lending jewel loan facility to its members on an appraising charge of Rs.3/- per thousand on the amount of loan, subject to a minimum of Rs.10/- and a maximum of Rs.100/-, per loan. The Revenue also appears to have noticed that the appellant was getting the jewel loan from M/s. Salem District Central Co-operative B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the same has been settled by this very Chennai Bench of the CESTAT in the appellant s own case for a different period vide Final Order Nos. 40739-40740 of 2021 dated 26.02.2021 as reported in 2021 (52) G.S.T.L. 84 (Tribunal Chennai). 9. Per contra, the Ld. Assistant Commissioner supported the findings of the lower authorities. 10. We have considered the rival contentions and we have gone through the orders relied upon during the course of arguments. 11. We find that the following issues crop up for our consideration: - (1) Whether the demand of Service Tax under auctioneer s service is correct? (2) Whether the demand of Service Tax under GTA service is sustainable? and (3) Whether the consequential penalties impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Commissioner of Service Tax, Bangalore - 2009 (16) S.T.R. 691 (Tri. - Bang.) held the issue in favour of assessee and it was upheld by Hon ble Karnataka High Court as reported in 2012 (26) S.T.R. 517 (Kar.). From this angle as the issue was interpretational in nature and also for the reason that there were notifications exempting service tax for carrying food items which underwent amendment later, it cannot be said that the appellant has suppressed facts to evade payment of service tax. In fact, they were carrying food items as part of PDS. Such transportation would be clearly accounted with Government and it cannot be said that appellant has wilfully suppressed any facts. In the show cause notice apart from a bald allegation that appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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