2009 (1) TMI 73

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imposed under Sections 76, 77 & 78 of the Act on the applicants. The lower appellate authorities held that the applicants had availed service classifiable under Goods Transport Agency (GTA) Service during the period January 2005 to March 2006 but had not paid the tax due of Rs.57,423/- . The assessee had paid service tax only on 25% of the taxable value in terms of Notification No.32/2004-ST dt. 3.12.2004. In terms of the above Notification, liability to tax under GTA service is abated upto 75% subject to, inter alia, the condition that the GTA had not availed CENVAT credit on inputs and capital goods. The GTA had to enter this information on the consignment notes covering transport of the consignments in terms of Rule 4 (a) of the Service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be imposed in cases of omission in payment of service tax  by persons liable to pay service tax on the goods transport by road committed prior to 31.12.2005 unless there was fraud, collusion or suppression of facts involved in their failure to pay service. The original authority had imposed penalties under Sections 76 & 78 equal to the tax short-paid during January to March 2006 and imposed Rs.1000/- under Section 77 of the Act for failure to file service tax return. The total penalty amounts of Rs.14,190/- imposed under these three sections were sustained by the Commissioner (Appeals) as appropriate. The ld. counsel reiterates the plea made against imposition of these penalties.  It is submitted that the appellants were under the....