TMI Blog2009 (12) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... imported crude palm oil at concessional rate of duty and brought the said consignment engaging the services of transporters. By a deemed provision, the respondents were required to pay service tax. During the investigation the assessee took registration and paid service tax. Commissioner (Appeals) in view of facts that levy of tax on GTA was at initial stage and there was confusion about person wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 to 24-2-2006. The respondent is a manufacturer of soap and they have imported crude palm oil at concessional rate of duty and brought the said consignment engaging the services of transporters. By a deemed provision, the respondents were required to pay service tax. Subsequent to the Department commencing investigation on 24-2-2006, they registered themselves as service tax assessee promptly o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax along with interest on the same well before the issue of show-cause notice as stated in the impugned order. I find that appellants have also shown reasonable cause for not depositing the Service Tax before the stipulated date due to new levy and are entitled for waiver of penalty imposed under sections 76, 77 and 78 ibid, as per the provisions of section 80 of the Act ibid. In view of the give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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