2018 (3) TMI 1429

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.... Jindal The appellant is in appeal against the impugned order wherein the demand has been confirmed under reverse charge mechanism on Goods Transport Agency for the transportation services received by them along with interest and equivalent amount of penalty was also imposed. Against the said order, the appellant is before me. 2. The facts of the case are that the appellant were registered a....

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.... appellant being a service provider is required to pay service tax on Inward Transportation Service under reverse charge mechanism being recipient of the services but he has neither paid service tax nor took cenvat credit thereon and paid full service tax on the total service provided by them under the contract service. In that circumstances, it cannot be attributed that appellant was having mala-....

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....neutrality hold that the said cannot be the ground for dropping the demand against the appellant. 5. Heard the parties and considered the submissions. 6. The ld. AR relied on the decision of the Star Industries (Supra) in the said case the basic issue before the Hon'ble Apex Court was that whether the goods in question were classifiable and the entitlement to avail the benefit of exemption N....