2018 (4) TMI 1325

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....service tax under GTA service on the freight paid exceeding Rs. 750/- and not exceeding to Rs. 1500/- and had not disclosed the same in their ST-3 returns. After detecting the non-payment, the range officer vide letter dated 14.03.2007 requested the appellant to furnish the details of the freight amount on which exemption is claimed. Required details were given to the department only on 23.04.2007 in letter dated 18.04.2007. It appeared that the appellant suppressed the taxable value with an intend to evade payment of service tax and SCN dated 06.09.2007 was issued proposing to recover the service tax along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand of Rs. 4,68,719/- ....

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....the impugned order. He submitted that during the course of verification of accounts by the audit party the short payment of service tax came to light. The range officer vide letter dated 07.09.2006 appraised the legal provisions about the Notification No. 34/2004-ST and also directed them to pay the service tax. To this the appellant replied vide letter dated 29.06.2006 but however, did not pay the service tax. Thereafter the range officer directed them to furnish the details of the freight paid over and above Rs. 750/- but below Rs. 1500/- in respect of transportation of sugarcane and also transportation of store materials for the period from June 2005 to date. The assessee furnished the details vide letter dated 18.04.2007 upto the month ....