TMI Blog2014 (12) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants have paid the Service Tax on the GTA services availed during December, 2004 though they were not liable to pay the same. Having paid the Service Tax, they are entitled to the credit of the same. It is to be noted that no objection was raised by the Revenue at the time of payment of Service Tax by the appellant. The circumstances for imposing penalty and for invocation of longer peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of tax paid on the services of goods transport agent during the period January to March, 2005. 2. As per facts on record, the appellant had availed GTA services during the month of December, 2004. However, as a recipient of such services, they were liable to pay Service Tax w.e.f. 1-1-2005. The appellant paid the Service Tax in respect of the said services availed during the month of Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority confirmed the demand by invoking the longer period of limitation. However, he did not impose any penalty by observing that there was no intention on the part of the assessee to evade payment of duty as it was a matter of interpretation of statute. He accordingly observed that the noticee is being deprived to credit of amount of Service Tax wrongly paid by them due to limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. 6. I also find force in the plea of appellant on limitation. The circumstances for imposing penalty and for invocation of longer period are identical. The original adjudicating authority having held that there was no mala fide intention on the part of the assessee to evade duty, I really fail to understand as to how the longer period of limitation, which is primarily based on mala fide i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
