2016 (11) TMI 839

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....lant Sh. G.M. Sharma, AR -for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is engaged in the manufacture of concentrate. The various bottlers who use the same to manufacture carbonated beverages or fruit juice or pulp based drinks and the concentrate is transferred to the bottlers at the factory ....

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....t by the appellant. The appellant have only arranged for transportation of concentrate on behalf of the bottlers and has paid the transportation cost which has been recovered from the bottlers, in that circumstances, the appellant is not liable to pay service tax although the appellant has paid service tax alongwith interest, therefore, no penalty is imposable on the appellants and extended period....

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....e transportation changes to the transporters. In that circumstances, the extended period of limitation is rightly invoked and the penalty is rightly imposed on the appellant. 5. Heard the parties and considered the submissions. 6. In this case the appellant itself has arranged for transportation and paid the transportation cost and the same has been recovered from the bottlers. The contentio....

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....under bona-fide belief that they are not liable to pay service tax? 8. I find that in this case the appellant has arranged for transportation and paid transportation changes, in that circumstances, the appellant is liable to pay service tax on GTA Service under reverse charges mechanism. Therefore, I hold that the extended period of limitation is rightly invoked in this case. 8. The next iss....