TMI Blog2018 (4) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... category of “Supply of Tangible Goods Services’ were registered under the category of “Goods Transport Agency” and were discharging the service tax liability - it is absolutely clear that the Appellant had no intention to evade service tax or to suppress any fact with the department. The demand raised by invoking extended period of limitation is not sustainable - penalties also not imposable - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the submissions made by the Appellant confirmed the demand of service tax and also imposed penalties and fines along with payment of late fee. The Appellant filed appeal before Commissioner (Appeals) who upheld the adjudication order to the extent of demand of service tax and waived penalties u/s 76 and 77 of the FA, 1994. Hence the present appeal by the Appellant. 2. Shri G.P. Pingle, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have considered the submissions. The facts are undisputed that the Appellant even before the coming into effect of levy of service tax under the category of Supply of Tangible Goods Services were registered under the category of Goods Transport Agency and were discharging the service tax liability. They were also filing service tax returns regularly. In such scenario it is absolutely clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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