2018 (3) TMI 701

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..... RDER Per Bench The appellant is aggrieved by the demand of service tax under GTA services. 2. On verification of the audited Balance Sheet, it was noticed by the department that the appellants have not paid service tax on the freight amount paid by them ranging from Rs. 751 to Rs. 1500/- to the GTA for transportation of goods. A SCN was issued proposing to recover the service tax along with int .....

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..... er in the Central Excise Law Manual and service tax guide. The appellants have recorded all the transactions in the books of accounts and had furnished all the details of the information to the department. There was no suppression of facts with intention to evade payment of tax. They failed to pay service tax only under a bonafide belief and by the opinion stated by the publisher in the guide and .....

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..... /-. Further, all the details of all the transactions wherein the freight was less than Rs. 1500/- were also recorded in the books of accounts. The appellant cannot be held guilty for suppression of facts and the penalties imposed is unjustified. 6. In view of the above, the appeal is partly allowed by setting aside the penalties imposed without disturbing the demand of service tax. (Operative pa .....

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