TMI Blog2011 (11) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... z. suppression of facts, willful mis-statement or violation of provisions of law with intent to evade tax did not exist in the instant case. He has also found that no evidence has been adduced that there was deliberate attempt on the part of the respondent to evade service tax. The respondent did not pay the service tax as confirmed in the impugned order on the premise that the same might have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent received the goods transported by "Goods Transport Agency" by road. On scrutiny, the Department found that the respondent did not observe the conditions prescribed under Notification No.12/2003-ST dated 20.6.2003 read with Notification No.2/2006-ST dated 1.3.2006. Accordingly, the proceedings were initiated against them for recovery of the service tax and a proposal for imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 is wrongly dropped and the same should be upheld. However, on a query from the Bench whether they have challenged the lower adjudicating authority's order dropping the demand in excess of Rs.38,057/-. The ld. A.R. did not have any answer or any evidence that they have challenged the said order. 4. The contention of the respondent is that the order of the ld. Commissioner (Appeals) should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. He has also found that no evidence has been adduced that there was deliberate attempt on the part of the respondent to evade service tax. The respondent did not pay the service tax as confirmed in the impugned order on the premise that the same might have been paid by the transporter and he accordingly set aside the penalty under Section 78. The Department failed to produce evidence contrary to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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