TMI Blog2015 (12) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided by the individual lorry/truck operators, is chargeable to service tax. - appellant is pleading that they should not be imposed penalty as during the relevant period, law of service tax in case of transportation service was not very clear. In the light of the facts and pleading of the appellant and considering the provisions of Section 80(1) of Finance Act, 1994, it is held that the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant that out of the total liability of ₹ 93,666/-, about more than ₹ 7000 - 8000 paid for the transport service provided by lorry owners i.e. other than father - son lorry owners. He argues that they are not liable to pay service tax as for the services provided by individual lorry owners the liability of service tax is not sustainable. In this regard, he cites in support the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by authorities but they do not want refund of any service tax paid already; and they would like to be exempted from payment of penalty as was no intention on their part to not to pay the service tax and it has already been paid along with interest. The learned C.A. cites provisions of Section 80 of the Finance Act, 1994 saying that there was no clarity on the payment of service tax for the transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial concern as appeared in Section 65(50b) of Finance Act, 1994. 4. The facts on the record and the submissions of both sides have been carefully considered. The appellant is not pleading for refund of service tax and the interest which they have paid already. Therefore, there is no need to discuss their liability of service tax on the impugned transport services. However, in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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