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2016 (8) TMI 243
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....hri. S.L. Karoliya, Asstt. Commissioner(A.R.) for the Respondent ORDER: This appeal is directed against Order-in- Appeal No. PVR/285/NGP/2013 dated 24/5/2013 passed by the Commissioner(Appeals) of Central Excise & Customs, Nagpur, wherein Ld. Commissioner (Appeals) upheld the demand of Rs. 3,21,351/- which was accepted by the appellant and paid along with interest. The appellant filed this a....
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....f Misc. Charges like Hamali, loading/unloading, carting and octroi etc. this short payment has occurred therefore there was no intension to evade service tax. The entire transaction recorded in the books of accounts and this discrepancy was pointed out by the audit party only from the verification of books of account of the appellant. In view of this fact appellant should not have been imposed pen....
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....that the appellant under bonafide belief that Misc. Charges such as Hamali, loading/unloading, carting and octroi etc. are not includible in the gross value of the GTA and accordingly amount of such charges got escaped from payment of service tax. I also find that the appellant have correctly recorded the entire transaction of transportation, Hamali, loading/unloading, carting and octroi etc. in t....