TMI Blog2011 (2) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... n involving the present appellants - it is an appropriate case to invoke the provisions of Section 80 to set aside the penalties imposed upon the appellants - Appeal is disposed of - ST/556/2010 - 336/11 - Dated:- 18-2-2011 - M Veeraiyan, J. For Appellant : Shri SP Saminathan, Auth. Rep. For Respondent : Shri C Rangaraju, SDR This is an appeal against the order of the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and imposed penalties under Section 76, 77 and 78. Commissioner (Appeals) has upheld the order of the original authority. 4. Learned authorized signatory appearing for the appellants submits that in the initial stages of levy of GRA service, it was not clear as to who has to pay the service tax. The appellants paid the freight as well as the service tax amount to the transporters who provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould not arise. At any rate no penalty should be imposed upon them, he submits. 5. Learned SDR reiterates the finding and reasoning of the Commissioner (Appeals). 6. In respect of GTA service, in terms of Notification No.36/2004 dated 31.12.2004, the appellants have to pay service tax inasmuch as they have paid the freight and that they satisfy other conditions making the present appellant li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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