2018 (1) TMI 1051

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....ed inclusive value of all the administrative expenses, transportation charges, statutory levies (excluding service tax) etc. For providing the said activities, the appellant availed the services of Goods Transport Agency during the period 2007-08 to 2011-12. The appellant was required to pay service tax on the GTA service as the recipient of such service. However, since the appellant did not discharge the service tax on such taxable service, the Service Tax Department initiated proceedings against the appellant and confirmed demand of Service Tax under Section 73 and Section 73 A (4) of the Finance Act, of 1994. Besides, the impugned order has also imposed penalties under Section 76, 77 & 78 of the Act on the appellant. 2. The Ld. Consulta....

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.... assisting the farmers for selling their agricultural produce at the MSP fixed by the Government. We find that the appellant has claimed the bonafiede belief for non-payment of Service Tax within the stipulated time, in view of the Circular No.89/7/2006-ST dated 18/12/2006 and Notification No.04/2010 dated 27/02/2010 regarding payment of Service Tax on GTA service under reverse charge mechanism. Thus, under the facts and circumstances of the case, we are of the view that the benefit of Section 80 of the Act should be available to the appellant for non-imposition of penalties under Section 76,77 and 78 of the Act. We also find that under the identical set of facts, this Tribunal vide order dated 01/11/2016, in the case of the appellant itsel....