TaxTMI 
TaxTMI 
2009 (9) TMI 71
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....e process of law, the Commissioner found that during the period 1-1-2005 to 30-9-2006 LMC had short paid Service tax of Rs. 92,51,572/- (Rupees Ninety two lakhs fifty one thousand five hundred and seventy two only). They had paid Rs. 63,61,833/- (Rupees Sixty three lakhs sixty one thousand eight hundred and thirty three only) as against the total liability of Rs. 1,56,13,405/- (Rupees One crore fifty six lakh thirteen thousand four hundred and five only). Vide the impugned order, the short paid service tax along with applicable interest was demanded. In addition, equal amount of penalty as the differential Service tax was imposed under Section 76 of the Finance Act, 1994 (the Act). However, the Commissioner reduced the penalty to 25% of the....
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.....T. 1116 (Kar-HC) wherein the High Court had sustained the view expressed by the Tribunal that no penalty and interest liability arose if duty was paid before issue of show cause notice. The appellants have relied on several judicial authorities in support of the plea that no penalty could be validly imposed when the appellant had voluntarily paid the tax before issue of show cause notice. Penalty could not be also imposed since no mala fide intention to evade payment of tax was found against the appellant. A line of decisions is cited in support of the above plea. It is submitted that the entire exercise was revenue neutral. The tax paid in the capacity of service receiver under the GTA category was available as credit; this fact was not d....
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....LMC received service of transportation of goods i.e. iron ore by the transporters. The Commissioner rejected the plea of the appellants that they had received service of transportation of goods either from owners of trucks or goods transport operators relying on the following statutory provisions: "Section 65(50b) "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note by whatever name called Section 65(105) (zzp) to a customer, by a goods transport agency, in relation to transport of goods by road in a goods carriage" 4.1 He held that by virtue of the above provisions, the service received by LMC was exigible under the category of "GTA". He found that the provid....
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....ts that the impugned services were not exigible to service tax is amply supported by the following extract of the Budget Speech of the Finance Minister, made while introducing the Finance Bill, 2004. "149. 58 services have been brought under the net so far. I propose to add some more this year. These are business exhibition services; airport services; services provided by transport booking agents, transport of goods by air; survey and exploration services; opinion poll services; intellectual property services other than copyright; brokers of forward contracts; pandal and shamiana contractors; outdoor caterers; independent TV/radio programme producers; construction services in respect of commercial or industrial constructions; and life insu....