2008 (10) TMI 213

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....Finance Act. (v) Rs. 200/- per day or 2% of such tax per month whichever is higher. (vi) Penalty of Rs. 2,02,80,024/- under Section 78 of the Finance Act. (vii) Penalty of Rs. 2000/- under Section 77 of the Finance Act. 2. Shri D. Devraj, Chartered Accountant appeared on behalf of the appellants and Shri S. Venkatarama Iyer, learned Special Counsel appeared for the revenue. 3. We heard both sides. 4. The appellant is a proprietorship firm engaged in the transportation of chassis of commercial vehicles from factories of M/s. Tata Motors Limited to their Regional Sales Offices for further sales. Revenue proceeded against the appellant on the ground that they are engaged in the taxable service under the category of 'Business ....

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....otors. He urged that prima facie the appellants have a strong case on merits. Further, he stated that the appellants would be put to undue hardship if they are required to pre-deposit the entire amount demanded. 6. The learned Special Counsel for the Revenue Shri S. Venkatarama Iyer stated that for the first time the appellant is pleading that he would be classified as Goods Transport Agency. This plea was not made before the Original Authority. In any case, the appellants had earlier claimed that the services rendered by him would amount to 'Business Support Services' (BSS). It was urged that a careful reading of the definition of BSS would show that the services covered are in relation to managing distribution and logistics. The appell....