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TMI Blog2015 (2) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 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 Services so received by them. The appellant's claim is that in most of the freight/transportation, the freight charges incurred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is no warrant for payment of late fee of Rs. 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 during the part period 01.01.2005 to 31.3.2007, when the appellant had not filed any return, there was no warr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 has examined the entire facts and details and has also held that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the order of the original adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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