TMI Blog2019 (11) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... driver in which case the services cannot be held to be GTA service so as to make the appellant liable to service tax. Further, in terms of the notification, if the charges are not more than ₹ 1500/- per trip the same are exempted in terms of notification. The statement attached indicate that the said charges were less than ₹ 1500 per trip. There is also favour with the appellant s c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration, he approached the jurisdictional Central Excise authorities for deposit of the mandatory pre-deposit, which took considerable time, thus resulting in delay. 2. Appreciating the above contention of the applicant as also the appellant was originally a manufacturer and retired person, I condone the delay and proceed to decide the appeal itself as short issue is involved. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) observed that in most of the cases, the transport charges were less than ₹ 750/- per consignment and as such the said transportation was exempted. Accordingly, he reduced the service tax amount to ₹ 2508/- and also reduced the penalty to the said amount. He also upheld the imposition of penalty under section 77 and 70 of the Act. 5. The appellants have taken a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax. Further, in terms of the notification, if the charges are not more than ₹ 1500/- per trip the same are exempted in terms of notification. The statement attached indicate that the said charges were less than ₹ 1500 per trip. I also find favour with the appellant s contention that the demand, which stands raised by invoking extended period is to be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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