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2014 (12) TMI 831 - CESTAT BANGALORELevy of service tax for transporting levy sugar - service of transportation from the GTAs service tax - Held that:- Prima facie, the appellant does not have a case since the appellant is a Limited Company and they are liable to pay service tax on GTA services and no valid ground other than stating that it is statutory function has been specified. Transportation of sugar by a Limited Company cannot be considered as statutory function. Moreover, the appellant has paid entire amount of tax plus interest and only an amount of ₹ 1,16,670/- is to be paid. This amount was not paid on the ground that this was related to prior to 1.1.2005. It was pointed out by learned counsel that this amount was received only after 1.1.2005 and the claim of the appellant was that this was in respect of services rendered prior to 1.1.2005 and therefore, no liability arises is not acceptable. Prima face, the appellant does not have a case in their favour. Moreover, there is nothing left in the matter to decide at final stage. Learned counsel fairly agreed that the appellant is liable to pay service tax and will pay. As far as service tax and interest are concerned, is upheld. Penalties imposed have already been set aside - Decided partly in favour of assessee.
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