2018 (4) TMI 542

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....or respondent ORDER Per : Ramesh Nair Brief facts of the case are that the Appellants had registered  themselves in Service tax under the category of "Goods Transport Agency" and were paying service tax on vehicles given by them on hire. During audit for the period 01.10.2007 to 31.03.2011 the audit observed that the service is covered under the category of " Supply of Tangible goods servi....

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.... tax on 'Supply of Tangible Goods Services" was not even in existence as it came into effect from Finance Act' 2008. That their bonafides are apparent. Even the Commissioner (Appeals) was of the view that there was no suppression or intention to evade service tax on their part. That the time bar demands and penalties are required to be set aside in the light of the facts of the case. 3. Shri V.R.....