2018 (7) TMI 699

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....Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORDER Per Bench Brief facts are that the appellants are dealers in MS Scrap. They had incurred Freight charges towards transportation of goods by road (GTA). As the appellants did not discharge service tax for GTA services, Show Cause Notice was issued demanding the sum alongwith interest and for imposing penalt....

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....e with effect from 1/1/2005 and under Rule 2 (1)(d)(V) it was provided that the service tax in respect of GTA services has to be paid by persons falling under the particular categories. The appellant was under the bonafide belief that they do not fall under any such category mentioned therein and therefore did not discharge the service tax. There was no deliberate intention to evade payment of ser....

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..../s.78 has to be imposed. It has to be noted that the original authority has not imposed any penalty u/s.78, though the demand was confirmed. There is no discussion by the original authority that there was any suppression of facts with intention to evade payment of tax on the part of the appellant. In the absence of such evidence, the penalty imposed u/s.78 cannot sustain. Further, during the relev....