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2015 (10) TMI 2002 - AT - Service TaxLiability of Service Tax on GTA Services – Transportation of Inputs – Appellant contended that they were not the receiver of services; thus demand not sustainable leave alone invocation of extended period – Revenue drew attention to Rule 4(a) and Rule 4(b) of Service Tax Rules and submits that law is very clear; extended period has been rightly invoked and tax has been rightly demanded – Held That:- They have been told by the consignor as well as the transporter that they should pay the tax - Despite of being informed from consignor and transporter, tax was not paid; three business partners had an understanding that service tax liability would fall on Appellant – Further, no boan-fide query raised to Department for liability of tax and thus claim for non-invocation of extended period cannot be sustained - Penalties imposed under Section 76 and Section 78 of Finance Act, 1994 are dropped by invoking the provisions of Section 80 of Finance Act, 1994 but demand for service tax, interest thereon and imposition of late fee are upheld – Decided in favour of Revenue.
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