2019 (5) TMI 1514

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....t : Shri L. Nandakumar, AC. Authorized Representative ORDER PER: P. DINESHA, Heard Shri K. Sankaranarayanan, Ld. Advocate for the assessee and Shri L. Nandakumar, AC, Ld. DR for the Revenue. 2. It is the case of the assessee that the Revenue had issued a Show Cause Notice dated 15.06.2016 alleging i) availment of Cenvat Credit of service tax on Goods Transport Service (GTA) received by....

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....4.1 I have considered the rival arguments and perused the Orders of lower authorities and the documents placed on record. There is no dispute about liability of service tax. As regards penalty, the dispute relates to 2013-14. As per Section 73 (3) payment of service tax voluntarily on the assessee's own ascertainment and intimating the same to the proper officer of such payment in writing, shall n....