2019 (7) TMI 209

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....he Appellant. Shri V.R. Pavan Kumar, Authorised Representative for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO This appeal is filed against order-in-appeal No. 09/2011(V-I) ST dated 19.04.2011. 2. The facts of the case in brief are that the appellants are engaged in procuring export orders of shrimps as commission agents and hold service tax registration as commission agents....

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....ervices and has confirmed the demand of Rs. 62156/- and Rs. 8051/- on the GTA services under reverse charge mechanism along with interest. He also imposed penalties under Sections 76,77 and 78. Aggrieved by this order, the present appeal is filed by the appellant. None appeared on behalf of the appellant. Heard learned A.R. and perused the records. The grounds of the appeal of the appellant are as....

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.... erred in law and facts of the case in upholding the levy of penalty under Section 78 of the Finance Act, 1994. 5. The learned Commissioner (Appeals) erred in law and facts of the case in upholding the levy of penalty under Section 77 of the Finance Act, 1994. 6. The learned Commissioner (Appeals) erred in law and facts of the case in upholding the levy of penalty under Section 7....

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....a consignee/consignor towards transportation of goods by road by different goods transport agencies and hence the demand. This demand was made based on the annual reports for the year 2004-05, 2005-06, 2006-07, and 2007-08 and statement dated 18.02.2009, ledger copies and debit notes in respect of export commissions and goods transports as well as based on assessment letters along with consignment....