TMI Blog2013 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the amount has been debited from the RG-23 account maintained by the appellant. On being pointed out appellant paid the entire disputed amount through TR-6 challan appellant has, therefore, had a reasonable cause for not making payment in cash when they were discharging the service tax liability on GTA services by debiting the service tax amount from their RG-23 account. It is therefore a fit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d u/s. 76 in view of the fact that suitable penalty u/s. 78 of the Finance Act, 1994 was imposed by the Adjudicating Authority. Aggrieved by non imposition of penalty u/s. 76 revenue filed an appeal before Commissioner (Appeals) against the First OIA No. 88/2010(BVR)KCG/Commr.(A)/Ahd dated 29.11.2010. As per the directions contained in the first order-in-appeal 88/10(BVR)KCG/Commr.(A)/Ahd dated 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. (i) Jivant Enterprise vs. Commissioner of Service Tax, Ahmedabad 2012 (28) STR 582 (Tri. Ahmd.). (ii) Varsana Ispat Ltd. Vs. Commissioner of Central Excise, Rajkot [2010 (19) STR 359 (Tri. Ahmd.)]. It was therefore requested by the appellant that appeal may be decided on the basis of submissions already made. 3. Sh. P.N. Sarvaiya Ld. AR appearing on behalf of the revenue relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit account. On being pointed out by the revenue appellant paid the entire disputed service tax amount of Rs.3,51,329/- vide TR-6 challan on 25.08.2008 much before the issue of show-cause-notice. In his statement Sh. J. V. Savani Director of the appellant has clearly stated that they were paying GTA services by adjusting their Cenvat credit account and were not filing separate returns for serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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