2010 (9) TMI 76

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....ellant did not pay the service tax on freight paid by them of Goods Transport Service received by them during the period January 2005 to September 2006, proceedings were initiated and service tax of Rs.2,36,519/- was demanded with interest and equivalent penalty was imposed. The appeal was listed for hearing on 21.10.09, 29.11.09, 14.05.10, 25.06.10, 06.08.10, 03.09.10. On all these occasions, the....

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.....31 crores and the very fact that only service tax of Rs.2,36,519/- has been demanded, shows that the loading and unloading expenses have been excluded while arriving at service tax payable. He submits that the appellants have not produced any evidence before lower authorities as to what are the amounts which are incurred towards loading and unloading and to what extent the demand would come down.....

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....rter nor the appellant paid amount to the transporter, no defence has been put forth. Under these circumstances, I find that the lower authorities have taken a correct view and therefore the service tax and interest thereon have been correctly demanded. 4. Penalty under Section 78 of Finance Act,1994 (the Act) equal to service tax has been imposed and provisions of Section 78 of the Act are sim....