2008 (12) TMI 152

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....ts are a spinning unit and manufacture of spun acrylic yarn. They have taken a Central Excise Registration. Service Tax on services provided by goods transport agency was introduced with effect from 1-1-2005 and as per the provisions of rule 2(1)(d)(v) of Service Tax Rules, 1994 read with Notification No. 36/2004-ST, dated 31-12-2004 in case of service of goods transport agency service received by....

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....the period of delay. The appellant filed appeal and the Commissioner (Appeals) dismissed the appeal. 2. Heard both sides. The appellant Shri R.K. Goenka, Managing Director of the appellant company who appeared in person, pleaded that delay in payment of Service Tax was due to their ignorance as the Service Tax on GTA service had been reduced (sic) with effect from 1-1-2005 and they were not aware....

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....rder pleaded that since there is a delay not on one but on several occasions in payment of Service Tax, the penalty under section 76 has been rightly imposed. 4. I have carefully considered the submissions from both sides and have perused the record. The Service Tax on GTA was reduced (sic) from 1-1-2005 and as per the provisions of the notification issued in this regard in case of GTA service re....