TMI Blog2017 (4) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of SCN. A small amount of ₹ 1,38,050/- stands unpaid with regard to GTA services. Therefore, the confirmation of entire demand and equal penalty imposed on the entire service tax u/s 78 of FA is unjustified. The penalty to the extent that has been paid by appellant prior to issuance of SCN requires to be set aside - The impugned order is modified to the extent of revising the penalty u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their service tax liability in respect of GTA services received for inward transportation of goods and also on commission paid to foreign service providers under the reverse charge mechanism, letters were issued to the appellant calling for details with regard to the services rendered under GTA services and Business Auxiliary Services. A Show Cause Notice dated 11.10.2010 was issued for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax alongwith interest and the penalty is paid within 30 days of the order. A separate penalty of ₹ 10,000/- was imposed under section 77 of Finance Act, 1994. 2. Being aggrieved by the above order, the appellants filed appeal before Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant, Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to pay service tax on GTA services as well as commission paid to foreign service providers under reverse charge mechanism was under much debate and there were decisions in favour of the appellant as well as Revenue. The appellant has paid the entire service tax under BAS, as pointed out by department. Since substantial amount under GTA services have also been paid by the appellant, he pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modified to the extent of revising the penalty under section 78 to the amount of service tax short paid by the appellant to the tune of ₹ 1,38,050/-. The penalty imposed under section 77 is sustained. The appeal is partly allowed in the above terms without disturbing the demand confirmed or the interest thereon. (Order dictated pronounced in open court) - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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