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TMI Blog2018 (3) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the impugned order wherein the demand has been confirmed under reverse charge mechanism on Goods Transport Agency for the transportation services received by them along with interest and equivalent amount of penalty was also imposed. Against the said order, the appellant is before me. 2. The facts of the case are that the appellant were registered as a service provider under construction se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to pay service tax on Inward Transportation Service under reverse charge mechanism being recipient of the services but he has neither paid service tax nor took cenvat credit thereon and paid full service tax on the total service provided by them under the contract service. In that circumstances, it cannot be attributed that appellant was having mala-fide intention not to pay service tax, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound for dropping the demand against the appellant. 5. Heard the parties and considered the submissions. 6. The ld. AR relied on the decision of the Star Industries (Supra) in the said case the basic issue before the Hon'ble Apex Court was that whether the goods in question were classifiable and the entitlement to avail the benefit of exemption Notification No.4/2006. In that circumstances, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s required to pay less service tax on their final services. In that circumstances, I hold that the mala-fides against the appellant cannot be attributed, therefore, the extended period of limitation is not invokable. Consequently, the demands pertain to extended period of limitation are set aside. Moreover, the penalty is also not imposable, therefore, penalty is imposed on the appellant are set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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