2009 (8) TMI 727

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..... . Shri R.K. Chakraborty, JDR, for the Respondent. [Order]. - Heard both sides. 2. Appellant filed this appeal against the impugned order challenging the imposition of penalty under Sections 76, 77 and 78 of the Finance Act on the ground that the amount of S. Tax alongwith interest has been paid suo motu and the Revenue was informed accordingly vide letter dated 18-7-2006, 29-11-06 and i .....

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..... contention is that in the present case, there is no suppression as appellant vide letter dated 10-3-05 informed the Revenue that they are getting iron ore from parties through lorries and made a request for registration under the service tax under category of goods transport agency and the same was granted and appellants were filing regularly returns and paying appropriate amount of service tax as .....

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..... levy of penalty in case the service tax is paid suo motu by the assessee. It is also clarified that service tax alongwith interest: has been paid prior to issue of show cause notice. The entire proceedings under the Finance Act will conclude. There is no finding in this regard in the order in appeal, hence the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to .....

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