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2018 (2) TMI 1178 - AT - Service TaxGTA Service - the appellant had transported “Debris” by deploying their own “trippers and trucks” where “Debries” were loaded - main contention of the appellant is that “debries” is not a goods and it has no value, so liability of tax does not arise - Held that: - it appears that “debries” is not value less item as appellant has got substantial amount by dumping the debries. Had there not been any debries, there was no question of transportation - It is evident that when the appellant has earned a substantial consideration by dumping debries through trippers and trucks i.e own transportation, then the tax is leviable, may be as unregistered dealer - liability of service tax sustained. Penalty - Held that: - the appellant was under bonafide belief that Service Tax is not leviable - also interpretation of issue involved - penalty not warranted. Appeal allowed in part.
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