2009 (5) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - In terms of the impugned order, the appellants required to pre-deposit the following sums:- 1. Service tax - Rs. 2,93,34,552/- 2. Penalty Rs. 100/- per day u/s 76. 3. Penalty Rs. 1000/- u/s 77. 4. Equal penalty of Rs. 2,93,34,552/- u/s 78. 5. Interest u/s 75. The period in dispute is from 1-1-2005 to 30-9-2007. We heard both ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erein it was made clear that the intention of the Government is not to levy service tax from truck owners and truck operators but only transport booking agents. Looking into the facts of the case that the appellants are engaged contractors, operated the trucks. 3. The ld. Jt. CDR tried to justify the case dealt with by this Bench. On a very careful consideration of the issue, we find that the Kol....