2016 (12) TMI 731

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..... ax. The ignorance of law cannot be considered as an excuse for non- payment of tax. In view thereof, I do not find any infirmity in the impugned order - appeal dismissed - decided against appellant-assessee. - E/448/2012 - A/31140/2016 - Dated:- 1-11-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri Prakash, Chartered Accountant for the Appellant. Shri Gunaranjan, AR for the Resp .....

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..... under Section 76 was set aside. 3. On behalf of the appellant, the Ld. Consultant submitted that the appellant were not aware of the law, that they are liable to pay Serviced Tax on GTA services. That, there was intention to evade payment of duty and therefore, prayed for a lenient view in regard to the penalty imposed. 4. On behalf of the department the Ld.AR, Shri Nagaraj Naik reiterated .....

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