2017 (1) TMI 1080

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.... Respondent ORDER The appeal is against order dated 25.07.2011 of Commissioner (Appeals) Jaipur-II.  The appellants are engaged in providing taxable service under the category of 'Transportation of goods by Roads', 'Transportation of goods by Rail' and 'Storage Warehousing Services'.  They were collecting service tax under various headings from their clients.  The dispute in t....

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....ment, discharging Service Tax under various headings and were regularly filing ST-3 returns with the Department.  He pleaded for waiver of all penalties invoking the provisions of Section 80 as they have bonafidely believed that these charges are mainly relating to handling of export cargo, the service tax on which is exempted. 3. The Ld. AR submitted that these services cannot be said to ....

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....ority did not record any reasoning for imposition of penalty under Section 78 or any reference to section 80 for waiver of penalty under Section 78.  The inference by impugned order that discretion under Section 80 has been raised is not correct.  There is no partial discretion provided for under Section 80. 6. With reference to the service tax demand, we note that the appellant did p....