2016 (12) TMI 1466

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AC (AR), for Respondent Per: Raju The appellant, M/s Shryas Intermediates Ltd., failed to pay Service Tax on the Goods Transport Agency services availed by them. A show-cause notice was issued to the appellant seeking to recover Service Tax on the Goods Transport Agency services availed by them during the period 1.4.2007 to 31.3.2011 in case of EOU unit and from 1.4.2007 to 31.3.2012 in respect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Agency services and had failed to pay the Service Tax thereon and, therefore, it is a clear case of suppression of facts. In these circumstances, he argued that penalty under Section 78 needs to be imposed. 4. I have gone through the rival submissions. I find that the appellants have taken a credit of the Service Tax voluntarily paid by them on the Goods Transport Agency services and the same has....