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2014 (11) TMI 925 - HC - Service TaxGoods Transport Agency service - Interest on delayed payment of tax - assessee contended that, they would have taken Cenvat credit and utilised the same for payment of Service Tax. - Accordingly, the assessee contended that the levy of interest was not sustainable. - Held that:- Assessee had remitted the tax belatedly and under the advice of their Internal Audit, interest on belated payment being automatic, rightly the Revenue invoked Section 75 of the Finance Act in this case. In the circumstances, we do not find any ground to accept the plea of the assessee herein that interest cannot be demanded on the facts of the case. - in the light of the decision of the Apex Court in the case of Commissioner of Trade Tax (UP) v. Kanhai Ram Thekedar reported in [2005 (4) TMI 75 - SUPREME COURT OF INDIA], we hold that the action taken by the Revenue could not be faulted with. - Decided in favor of revenue. Whether the service from the individual truck operator did not fall within the definition of “Goods Transport Agency” as per Section 65(50b) of the Finance Act, 1994. - Held that:- The expression “any person” is not defined under the Act. Section 3(42) of the General Clauses Act defines “person”, as including any company or association or body of individual whether incorporated or not. The thrust of the definition is that it includes every person engaged in an activity providing service of transport of goods by road. Thus, any commercial or a proprietary concern carrying on the business of Goods Transport would fall under the definition of “Goods Transport, Agency” in Section 65(50b) of the Finance Act. In the absence of any words of restriction, the definition ‘any person’ thus would have application to any concern providing the service. - Decided in favor of revenue.
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