2013 (12) TMI 623

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....ssistant Commissioner. 2. The facts in brief are that Central Excise officers visited the factory premises in Jaipur on 30.5.2008. The unit is a Private Limited Company and engaged in the manufacturing of marble slabs & tiles. The officers conducted various checks over the records maintained by the firm and found that the firm was receiving the services from various transporters under the category of 'Goods Transport Agency Service' but had not paid any service tax on the payment of freight charges made to the transporters for inward and out ward transport during the period from 01.4.2007 to 31.5.2008. The GTA Service has been defined under:    "Goods transport agency means any person who providers services in relation to tr....

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....isions were newly inserted at that time. The appellant was made to pay service tax under deemed category by treating service recipient as Service provider under Rule 2(1)(d)(v) of the service tax rules, 1994. As soon as it comes to the appellants notice that the service tax is payable they promptly deposited the service tax with interest and also submitted the return with penalty prescribed under Section 70 of the Finance Act, 1994. 6. Revenue submitted that ignorance of law is no excuse. He further submitted that records do not reveal that the appellants ever approached the Department for clarification with regard to their liability. 7. Heard both sides and perused the records from the records. It is evident that there is no dispute ....