2015 (2) TMI 565

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.... Per: P S Pruthi: This appeal is directed against the Order-in-Appeal No. AGS(99)102/2010 dated 76/2010 in which Commissioner (Appeals) upheld the penalty imposed by the adjudicating authority under Section 78 of the Finance Act, 1994. 2. The facts of the case are that the appellant is a sugar factory and availed the services of GTA and were liable to pay service tax on this service under re....

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....t Shukla & Associated 2008 (9) STR 95 (Tri.- Kolkata), Singh Industries Ltd. Vs. Commissioner of C.Ex. Rajkot 2009 (16) STR 696 (Tri.-Ahmd.). He also pleaded that since the credit of the tax paid would be available to them, the matter is of revenue neutrality. 5. The Ld. D.R. reiterated the findings of Commissioner (Appeals) and emphasized that the tax was payable under law. 6. I have consid....