2014 (12) TMI 915

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant. Ms. Shweta Bector, AR, for the Respondent. ORDER Vide the impugned orders, the lower authorities have confirmed Service Tax of Rs. 3,41,192/- availed by the appellant as credit of tax paid on the services of goods transport agent during the period January to March, 2005. 2. As per facts on record, the appellant had availed GTA services during the month of December,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ey submitted that if the Service Tax was not payable, the same should be refunded to them. The notice was also challenged on the point of limitation. By rejecting the pleas of the appellant, the original adjudicating authority confirmed the demand by invoking the longer period of limitation. However, he did not impose any penalty by observing that there was no intention on the part of the assessee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e not liable to pay the same. Having paid the Service Tax, they are entitled to the credit of the same. It is to be noted that no objection was raised by the Revenue at the time of payment of Service Tax by the appellant. 6. I also find force in the plea of appellant on limitation. The circumstances for imposing penalty and for invocation of longer period are identical. The original adjudi....