2022 (9) TMI 900

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....e Appellant Shri Prakash Kumar Singh, Superintendent (AR) for the Revenue. ORDER This appeal is directed against the order of the Commissioner (Appeals) whereby the order-in-original was upheld and appeal filed by the appellant was rejected. 2. The Adjudicating Authority in order-in-original confirmed the demand under the head of GTA Service in respect of freight amount exceeds to Rs. ....

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....arly paid the service tax as per bonafide belief in respect of cases where freight was paid above Rs. 750/- and Rs. 1500/-. Therefore there is no intention to evade payment of service tax. For this reason also penalty of 75% may be set-aside invoking Section 80 of the Finance Act, 1994. 4. Shri Prakash Kumar Singh, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the fi....