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2013 (11) TMI 105 - AT - Service TaxGoods Transport Service – Duty Liability - Revenue found that the firm was receiving the services from various transporters under the category of ‘Goods Transport Agency Service’ but had not paid any service tax – Held that:- There is no dispute with regard to the liability of Service Tax - Rule 2(1)(d)(v) of the Service Tax Rules, 1994 clearly defines that the person who pays or is liable to pay the freight will pay the service tax - the appellant are a Private Company and, they have paid the freight charges, therefore, they were liable to pay service tax. Penalty u/s 77 and 78 – Held that:- The appellant suppressed the fact of payment made to transporters with intent to evade payment of service tax - therefore they are liable for penal action under Section 76 and 78 of the Finance Act, 1994. Simultaneous Penalty u/s 76 and 78 - Whether penalty u/s 76 and 78 both can be imposed simultaneously – Held that:- Following Assistant Commissioner, Central Excise Vs. Krishna Poduval [2005 (10) TMI 279 - Kerala High Court] - the penalty can certainly be imposed on erring persons under both the Section 76 and 78, especially since the ingredients of the two offences are distinct and separate - there was no reason to interfere with order – Decided against Assessee.
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