2018 (8) TMI 1457

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....a Rao, Advocate for the Appellant. Shri Dass Thavanam, Superintendent (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. 56/2009 (H-II) S. Tax dated 30.07.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue raised in this appeal is regarding the penalty is imposed by ....

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....nalty. Learned Counsel pointed, the entire service tax demand along with interest as confirmed by the First Appellate Authority is discharged. It is the submission that since, the entire issue had discharging of service tax liability under reverse charge mechanism was introduced from 01.01.2005 and that they have cleared the goods from export also viewed in their mind holding that such transportat....

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.... tax liability on GTA services under reverse charge mechanism introduced from 01.01.2005 was challenged at various levels had created confusion in the Trade. It is to be noted the TRU Circular dated 17.12.2004 also states of non-imposition of penalty if the services rendered by GTA up to 31.12.2004. In our view, it is the fit case, the provisions of Section 80 of the Finance Act, 1994 (as it was d....