TMI Blog2017 (10) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... ent reported in the case of Subramania Siva Cooperative Sugar Mills Ltd. [2014 (11) TMI 925 - MADRAS HIGH COURT], where it was held that where the transportation is for a single consignee, the transaction will fall under the second clause - demand upheld. Penalty u/s 76 and 78 - Held that: - the issue being interpretational one and having travelled upto the Hon’ble High Court, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidual consignment or consignments . The said Notification provides exemption of service tax for transportation of goods by road on the basis of consignment, charges and the consignee. The contention of the assessee is that they fall under clause (i) since the GTA had exclusively transported for them and clause (ii) is applicable in cases where GTA undertakes transportation of multiple consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel Ms. D.Naveena appearing for appellant was fair enough to concede that the Hon ble Madras High Court has held in favour of the Revenue in the case of Commissioner of Central Excise, Salem Vs. Subramania Siva Co-op Sugar Mills Ltd. - 2014 (35) STR 500 (Mad) wherein it was held that where the transportation is for a single consignee, the transaction will fall under the second cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (supra). Following the same, we hold that the demand is sustainable. However, the issue being interpretational one and having travelled upto the Hon ble High Court, we find that the appellant has put forward reasonable cause for non-payment of service tax. Thus, invoking section 80 of the Finance Act, 1994, we are of the view that the penalties imposed under sections 76 and 78 are unwarrante ..... X X X X Extracts X X X X X X X X Extracts X X X X
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