2008 (7) TMI 350

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....or the Respondent. [Order].- The relevant facts of the case, in brief, are that the appellants were engaged in extraction, conversion and sale of timber and manufacture of Rosin and availing facilities from 'Goods Transport Agency' for its business activities. The Central Excise officers visited the appellants business premises and detected that the appellants had not paid service tax on GTA se....

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....t appear to be intentional or deliberate, in the case of appellants, who are a Government of Himachal Pradesh undertaking. It is noted that the appellants deposited the service tax before issue of show cause notice. It is also noticed that the appellant is a State Government undertaking and they had no knowledge for levy of tax. The Revenue failed to produce any material that the appellants failed....