TMI Blog2015 (2) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and details and has also held that service tax demanded in the show-cause notice was deposited by the assessee, after availing the abatement of 75% in terms of Notification No. 34/2004-S.T dated 3.12.2004. As against the said order, the observations made by the appellate authority are cryptic and not arising out of the impugned order of the Assistant Commissioner. The Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Order No.20076 / 2015 - Dated:- 12-1-2015 - Mrs. ARCHANA WADHWA ,J. For The Respondent : Mr. A.K. Nigam, A.R. JUDGMENT Per ARCHANA WADHWA On matter being called today, nobody appeared. I heard learned A.R. on behalf of Revenue and gone through the impugned order. 2. Issue involved in the present appeal is the appellant s liability to service tax under GTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one thousand forty six only) which the appellant had deposited before issue of show-cause notice. As such, he held that there is no warrant for payment of late fee of ₹ 10,000/- (Rupees Ten thousand only) in terms of Rule 7C of Service Tax Rules, 2002 inasmuch as the provisions of the said rule exempts penalty in case of sufficient reason for not filing the returns. He also observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty under Section 78 of the Finance Act, 1994. Accordingly, he remanded the matter to the Assistant Commissioner for re-quantifying the exact service tax liability along with interest and imposition of penalty. The said order of the Commissioner (Appeals) is impugned before the Tribunal. 5. On going through the said orders of the authorities below, I find that the Assistant Commissioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were being transported through taxi, car, auto etc. and in most of the cases, transporters were themselves paying service tax, non-payment of service tax to a small amount cannot be held attributable to any malafide on the part of the appellant so as to invoke the penalty provisions. 6. In view of above, I find no merits in the order of the Commissioner (Appeals). The same is set aside and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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