2014 (4) TMI 62

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JUDGEMENT Per: Ashok Jindal: Revenue is in appeal against the impugned order wherein the Commissioner (Appeals) has set aside the penalty under Section 78 of the Finance Act, 1994 confirmed by the Adjudicating authority. 2. The brief facts of the case are that the respondent availed Goods Transport Agency service during 01.01.2005 to 31.03.2009. As the respondent were required to pay service t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....opping the penalty is to be set aside. 4. On the other hand, the ld. Consultant appearing on behalf of the respondent submits that whatever tax is required to be paid, they would have taken the credit immediately as service recipient. But by paying service tax late they have paid interest also. Further, it is submitted that as it was new service on which service tax is to be paid as the service r....