2015 (12) TMI 885

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....V Murthy: The appellant is a steamer agent and has been discharging service tax under the categories of steamer agent service, cargo handling service and business auxiliary service. During the course of audit of the records of the appellants, it was found that during the years 2006-07 and 2007-08 appellant had collected inter carting charges from their customers towards transportation of the go....

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....he Finance Act, 1994. Before the learned Commissioner (A) also the same stand was taken and the learned Commissioner (A) observed that this was only an afterthought on the part of the appellant and there could not have been any bona fide belief. Further, he also confirmed the demand on the ground that the classification is correct and also upheld the penalty. 2. The learned CA on behalf of the ....

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....on was raised to settle the issue rather than pursuing the matter and litigating further in this case. The department has proceeded only for the purpose of imposing penalty. The amount was paid even before show-cause notice was issued along with interest. If the appellant were to contest the issue on classification at that stage itself the benefit of limiting the demand to normal period also could....