2014 (12) TMI 549

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....d of service tax which alongwith interest was already paid by the Appellant before issuance of show cause notice. 2. The fact of this case is that the Appellant are having service tax registration and discharging service tax on GTA in respect of transportation of goods. However they are not paying service tax in respect of transportation of goods transported upto port or railways meant for export. Show cause notice dated 30/11/2009 issued to the Appellant proposing demand of service tax Rs. 6,58,049/-, interest under Section 75, penalties under Section 76, 77 and 78 of the Finance Act, 1994 which was adjudicated by the Joint Commissioner, Central Excise & Service Tax, Kolhapur Commissionerate by confirming demand of service tax of Rs. 6,58....

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....that in case of revenue neutrality, no penalty is imposable. He relied upon the decision in the case of Dineshchandra R. Agarwal Infracon Pvt. Ltd. Vs. C.C.E., Ahmedabad - 2010 (18) S.T. R. 39 (Tri. -Ahmd) which was upheld by Hon'ble High Court of Gujarat in Commissioner of Central Excise Vs. Dineshchandra R. Agarwal - 2013 (31) S.T.R. 5 (Guj).Therefore, the ld. Counsel prayed for allowing appeal by waiving the penalties. 4. On the other hand, Shri Prabhu Desai, Ld. A.R. (Assistant Commissioner) for the respondent (Revenue) reiterates the finding of the Ld. Commisisoner (Appeals). It is his submission that for invoking section 76, no mens rea is required and the penalty imposed is justified. As regards penalty under section 77, he subm....