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2017 (8) TMI 638

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..... lants were not aware of their liability for such a long period especially when there were many agitations at the time on levy of Service Tax on GTA by operators. Extended period of limitation - Held that: - there was willful suppression on the part of the appellants as they were aware of the freight paid by them but knowingly chose not to take registration and to discharge their statutory obligations - the extended period has been correctly invoked. Penalty - Held that: - As there is clear-cut of element of suppression, the penalty has also been rightly imposed. Appeal dismissed - decided against appellant. - Appeal No. ST/1028/2011 - Final Order No. 61495/2017 - Dated:- 11-8-2017 - Mr. Devender Singh, Member ( Technical ) .....

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..... e service was new at the time as it was introduced in 2004. As such they were not aware of their liability under reverse charge. He also pleaded that the situation was revenue neutral as they are entitled to take credit. He further stated that they are paying Service Tax in lakhs and hence this was small fraction of their total Service Tax payment. He also contended that they would be entitled to input services credit. 4. Ld. AR for the Revenue submitted that the noticee did not register himself for the Service Tax under the category of Goods Transport Agency and they did not mention freight in their half yearly returns as required under Service Tax provisions. They did not deposit the appropriate tax w.e.f. 01.01.2005 and it was detecte .....

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..... he appellants as they were aware of the freight paid by them but knowingly chose not to take registration and to discharge their statutory obligations. On the plea of revenue neutrality on the ground that the appellants could pay the Service Tax and then take input credit, a right to claim input service credit against duty/tax on output service is different from the defence of bonafides in a case where circumstances mentioned in proviso to Section 73(1) of Finance Act, 1994 stand proved by the Department for invoking extended period of limitation. 7. In such circumstances, the extended period has been correctly invoked by the adjudicating authority and rightly upheld by the Ld. Commissioner (Appeals). As there is clear-cut of element of .....

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