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2023 (8) TMI 319 - AT - Service TaxClassification of services - auctioneer’s service or not - conducting auction of various commodities for which they receive consideration in the form of commission / service charges - demand of Service Tax under GTA service - levy of penalties u/s 76, 77(1)(a) and 77(2) of the Finance Act, 1994. HELD THAT:- This very Bench in the appellant’s own case for an earlier period has, in its Final Order [2021 (3) TMI 218 - CESTAT CHENNAI], set aside the demands insofar as auctioneer’s service and business support service are concerned, but however, has sustained the demand under GTA service for the normal period, if any - since the Revenue did not place any deviating circumstances on record, following the above order the impugned order is set aside insofar as auctioneer’s service is concerned. But however, the demand of Service Tax, if any, in respect of GTA service, is sustained for the normal period alone. Penalties - appellant seeks waiver of penalties imposed on them on the ground that the issue being one of interpretation of law, the non-payment of Service Tax was under a bona fide belief, thus arguing that there was no suppression or intention to evade duty on their part - HELD THAT:- It is deemed fit to set aside the imposition of penalty under Section 76 of the Finance Act, 1994. However, the proportionate penalties insofar as GTA service alone is concerned, imposed under Section 77(1)(a) and 77(2) ibid., for non-obtaining Service Tax Registration as stipulated under Section 69 and for non-furnishing of statutory ST-3 returns as required under Section 70 respectively, are sustained. Appeal allowed in part.
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