2018 (6) TMI 924

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....for respondent ORDER The facts of the case is that appellant is a holder of service tax registration under the category of 'Goods Transport Agency' under Section 69 of Chapter 5 of Finance Act, 1994 read with Rule 3 of Service Tax Rules 1994. The appellant are also engaged in the manufacture of dutiable final product (cotton cut fabric(deluxe) falling under chapter 59 of First schedule of Ce....

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....alty imposed under Section 78 by invoking Section 80. Ld. Commissioner(Appeals) upheld the Order-in-Original and dismissed the appeal of the appellant, therefore appellant is before me for setting aside the penalty under Section 78. 2. Shri. Vinay Jain, Ld. C.A. for the appellant submits that non-payment of service tax is due to bonafide belief that in case of outward transportation, recipient ....

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....anufacturer, it cannot be expected that they are not aware about the levy of service tax on outward transportation. There is no different law for levy of service tax on GTA either it is inward transportation or outward transportation, levy of service tax on GTA is under common law. Therefore, contention of the appellant that being outward transportation they were under bonafide belief that the ser....