2016 (9) TMI 793

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....for manufacture of their goods and also outward transportation of finished goods to different destinations. The department was of the view that the respondents were not discharging their service tax liability on Goods Transport Services (GTA). A SCN dated 28.02.2007 was issued to them demanding service tax on GTA services and also proposing to impose penalties. After adjudication the adjudicating authority vide order dated 18.03.2008 confirmed demand of Rs. 4,55,208/- towards service tax for the period January, 2005 to June, 2006 along with interest applicable there on. The adjudicating authority also imposed penalty of Rs. 1,30,802/- under Section 78 of the Finance Act besides imposing penalty of Rs. 50,000/- under Section 76 and 77 of the....

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....hough notice was issued. The case being of the year 2012, was taken up for disposal after hearing the appellant/department and after perusal of the records. 4. The Learned AR appearing on behalf of the Department Sh. P.S. Reddy reiterated the grounds in appeal. He submitted that the impugned order calls for interference for the reason that the Commissioner has failed to impose penalty under Section 78 though the facts of the case reveal suppression of facts. The learned AR pointed out that the respondent had neither taken registration nor paid the service tax during the period 1/2005 to 6/2006. It was only after instruction by the department that the respondent took registration and paid and discharged liability of service tax on GTA servi....