TaxTMI 
TaxTMI 
2017 (2) TMI 622
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.... the Service Tax Department under the category of GTA Service. They procure the materials from various manufacturers and traders which are transported by lorries and they are paying freight on the goods procured by them. They paid Service Tax on the freights collected and filed ST-3 returns up to September, 2006, however stopped filing ST-3 returns from October, 2006. Department intervened in the ....
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....iated an amount already paid by the appellant and also appropriated the interest already paid. Penalty was imposed under Section 76 Rs. 5000/- penalty under Section 77 and equal amount of penalty under Section 78 of the Finance Act. In appeal the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant written submissions were filed requesting to consider the appea....
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....sions made by Ld. AR, and the perused the records. At the outset it has to be stated that the appellants had paid the entire Service Tax liability but for a nominal amount of Rs. 1,372/- before the issuance of Show Cause Notice The major portion of Service Tax along with interest was discharged by the appellant. before the issuance of Show Cause Notice It is submitted by the appellant that in the ....
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....at they are not liable to pay tax cannot be accepted. Be that as it may, it has to be taken notice that during the relevant period there was confusion in the field as well as in industry/trade with regard to the liability to discharge service tax in the case of transportation services. There were decisions interpratating the provisions to hold that Service Tax cannot be demanded whereas some of th....