2010 (1) TMI 145

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.... Padmavati Patil, Advocate for Appellants Shri R.K. Mahajan, Jt. CDR Authorized Representative CORAM: Shri P. Karthikeyan, Member (Technical) Shri Ashok Jindal, Member (Judicial) Per: Ashok Jindal, Member (Judicial) This appeal is filed by M/s. Hindustan Petroleum Corporation Ltd. (HPCL) against demand of Service Tax of Rs.6,47,98,642/- along with  applicable interest and va....

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....transportation rendered by truck owners themselves to HPCL. This activity did not come under GTA. The letter from the Joint Secretary, Ministry of Petroleum & Natural Gas addressed to Joint Secretary, (TRU),. Department of Revenue, Ministry of Finance to clarify the applicability of service tax on transportation of petroleum products and requesting DGST not to press for payment had been received b....

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....ister in Budget Speech 2004. She further relied on Lakshminarayana Mining Co. Vs. Commr. Of S.T., Bangalore 2009 (16) S.T.R. 691 (Tri. Bang.), wherein it was held that legislative intention in introducing GTA service was not to tax truck owners and truck operators. 4. Shri R.K. Mahajan, learned Jt. CDR appeared on behalf of the Revenue and submitted that the appellant had intentionally opted no....

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....lso relied on Commissioner of C. Ex. & Cus. Vs. Shri Ram Aluminium Pvt. Ltd. reported in 2009 (242) ELT 202 (Bom.), to argue that mandatory penalty could not be reduced even in absence of mens rea. 5. Heard both sides. 6. We find that the liability to service tax on the activity of transportation of petroleum products by truck owners for HPCL was pending for clarification before the CBEC til....