2008 (12) TMI 660

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....ppellant. Shri V.P.C. Rao, SDR, for the Respondent. ORDER In terms of the impugned order, the appellants are required to pre-deposit the following sums : (i) M/s. MSPL Ltd.-EOU-II: Service Tax & Education Cess of Rs. 1,21,554/-. Penalties of (a) Rs. 200/- per day u/s 76; (b) Rs. 1000/- u/s 77 and (c) Rs. 1,21,554/- u/s 78. (ii) M/s. P. Venganna Setty & Bros.: Penalties of (a) Rs. 20....

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....wners. Revenue proceeded against the appellants on the ground that they are receiving the services of Goods Transport Agency and hence, as receivers of the services, in terms of law, they are liable to discharge the Service Tax liability. Consequent to the adjudication proceedings, the Commissioner passed the impugned order. He held that the appellants are liable to pay Service Tax under GTA. 4....

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....rgued that the appellants, during the relevant period, would not at all be liable for demand of any service tax. 5. The learned Departmental representative reiterated the impugned order. 6. On a careful consideration of the matter, we find that in terms of the Board's Circular and also the decision of the Calcutta Bench in the case of CCE, C & ST, Bhubaneshwar-II v. M/s. Vinshree Coal Carrie....