2011 (9) TMI 247

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.... Per D.N. PANDA: Learned Counsel submits that the riders provided by Notification No. 34/2004-ST dated 3.12.2004 in the matter of levy of service tax relating to GTA service were in confusion. While one rider is that if the gross amount charged against consignments transported in a goods carrier does not exceed Rs. 1500/- there is liability under Finance Act, 1994, the other rider is, if gross ....

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....pression. The facts and circumstances does not warrant levy of penalty under Section 76 and 78 of the Finance Act, 1994.  Therefore, not only requirement of pre-deposit may be waived but appeal may also be decided. 2. Learned D.R. on the other hand says that penalty is imposable under Section 78 of Finance Act. 3. Heard both sides and perused the record. 4. Learned Appellate Authorit....