2016 (12) TMI 731

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..... filed challenging the order passed by the Commissioner (Appeals) who upheld the demand, interest and penalty. 2.  The appellants availed GTA services for the outward transportation of goods. They failed to discharge their liability of service tax on these services availed by them for the period from 01-01-2005 to 31-10-2008. The show cause notice was issued raising the demand of Rs. 12,415/- .....

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..... e submitted that the appellant cannot take shelter of ignorance of law and therefore, liable  to pay service tax, interest and also penalty. 5.  I have considered the submissions made by both sides. 6.  The appellant has not put forward any valid contention to establish that there was sufficient ground for non-payment of Service Tax. The ignorance of law cannot be considered as an .....

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