2017 (9) TMI 997

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....e penalty under Section 76 of the Finance Act and limiting the penalty under Section 78. 2. Briefly the facts of the present case are that the appellants are engaged in the business of cargo handling services and goods transport agent services. On the basis of information, search was conducted at the premises of the appellant and statement was recorded from Shri Lenny Abrao, Director of M/s. Paul Abrao Agencies Pvt. Ltd. on 22.2.2006 under Section 14 of Central Excise Act, 1944 as made applicable to service tax vide Section 83 of Finance Act, 1994. Shri Lenny Abrao deposed that M/s. Paul Abrao Agencies Pvt. Ltd. started its business in the year 1994 that they are engaged in the business of cargo handling since 1997; that the other Direct....

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....etter dated nil had intimated that they have paid the service tax due along with interest for the period up to 31.12.2005 vide challan No.1 dated 24.2.2006 and challan No.2 dated 3.3.2006. Immediately after the search, appellants took the registration and have calculated their service tax liability and paid the service tax in respect of cargo handling services (from 16.8.2002 to 31.1.2006) goods transport agency service (From 1.1.2005 to 31.5.2006) business auxiliary services (from 1.1.2005 to 31.1.2006). The service tax pertaining to cargo handling services and goods transport agency services were paid vide Challan dated 24.2.2006 and 20.4.2006 and the service tax pertaining to business auxiliary services for their handling charges collect....

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.... should be given the benefit of Section 80 of the Finance Act. In support of his submission, he relied upon the following decisions: * Prince Thermal India Pvt. Ltd. vs. CCE: 2013 (30) STR 394 (Tri.-Mum.) * Joy Construction vs. CCE, Nagpur: 2010 (18) STR 769 (Tri.-Mum.) * CCE vs. Karna Soap Industries: 2010 (19) STR 794 (Tri.-Del.) 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that there is no material on record which suggests that the appellant has an intention to evade the payment of tax as the appellant is a small time trader and during the relevant time service tax was newly introduc....