2006 (12) TMI 503

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..... e instant appeal was filed by the appellant challenging the impugned order, by which the appellant was ordered to pay the penalty of ₹ 51,481/- under Section 76 of Chapter V of Finance Act, 1994 and a penalty of ₹ 1,000/- under Section 77 of the said Act. 2. The relevant facts of the case, in brief are that the appellant is engaged in the business of paper printing industries reg .....

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..... "5.6 In case of omission in payment of service tax or procedural lapses by persons liable to pay service tax on the goods transport by road, committed before 31-12-2005, the consequences should be limited to recovery of tax with interest payable thereon. No penalty should be imposed on such defaulters unless the default is on account of deliberate fraud, collusion, suppression of facts or .....

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..... erusal of the records, I find that the appellant deposited service tax on 5-10-05 on goods transport service before issue of show cause notice. Thus, it is squarely covered by the Board's Circular dated 17-12-04 as referred to by the learned advocate. I also find that the present case is covered by the decision of the Tribunal in the case of Auto Transport Services (supra). Accordingly, I set asid .....

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