TaxTMI 
TaxTMI 
2024 (1) TMI 454
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.... under Section 75 of the Finance Act, penalty of Rs. 10,000/- under Section 77 of the Finance Act, 1994 for not filing periodic returns and equal penalty under Section 78 of the Finance Act, 1994 by invoking extended period, by the adjudicating authority that received approval of the Commissioner (Appeals) Service Tax-II, Mumbai Zone by way of partial rejection of appeal of the Assessee/Appellant and acceptance of it only to the extent of setting aside penalty under Section 78 in respect of show-cause notices dated 18.10.2010 and 12.08.2011 for an amount of Rs.15,110/- and Rs.23,621/- respectively on the ground that demand was raised only for the normal period, has been assailed by the Assessee/Appellant in this appeal to the extent it is a....
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.... was withdrawn. He pointed out that again in 2004 Service Tax was introduced on 'Goods Transport Agency' (GTA) w.e.f. 10.09.2004 by adding sub-Clause 50b to Section 65 of the Finance Act, 1994 and both the definition under sub-Clause 50b as well as Rule 4B clearly mentioned about issue of consignment note by the GTA and in the nature of description of consignment note as available under explanation to Rule 4B, it has been clearly mentioned that it would be issued by the GTA against receipt of goods for the purpose of transportation of goods by roads in a goods carriage, which is to be serially numbered and must be containing name of the consignor as well as consignee with registration number, goods carriage and description of the goods tran....
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....ssioner (Appeals) had even dropped penalty under Section 78 of the Finance Act, 1994 in respect of two show-cause notices, for which interference by the Tribunal in the order passed by the Commissioner (Appeals) is uncalled for. 5. We have perused the case record, relied upon judgements, sample copies of invoices and also the written note of submission filed by learned Counsel for the Appellant. It would not be out of place to refer to the written submission of the learned Counsel in which the development of law in respect of Service Tax on transport services have been clearly reproduced bringing out distinction between the 'Goods Transport Operators' and 'Goods Transport Agency' (GTA). Appellant's contention is that it had received servic....