TMI Blog2018 (11) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... have issued the show-cause notice and the proceedings are deemed to be concluded under Section 73(3) of the Finance Act - penalty set aside - appeal allowed - decided in favor of appellant. - ST/20471/2018-SM, ST/20472/2018-SM, ST/20473/2018-SM - Final Order No. 21685-21687/2018 - Dated:- 30-10-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. B.G. Chidananda URS, Advocate For the Appellant Mr. K. Murali, AR For the Respondent ORDER Per: S.S GARG These three appeals have been filed by three different appellants against the common impugned order dated 12.2.2018 passed by the Commissioner (A) whereby the Commissioner (A) has upheld the Order-in-Original. Since the issue involved in all the three appeals is identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants registered themselves with the department and paid the service tax along with interest but they had not paid the penalty. To recover the penalty, appellants were issued show-cause notice. The Joint Commissioner after following due process, confirmed the demand of service tax along with interest and appropriated the service tax and interest already paid by the appellants and imposed penalties under Section 77(1)(a), 77(2) and 78 of the Finance Act, 1994. Aggrieved by the said order, appellants filed appeals before the Commissioner (A) and the Commissioner (A) rejected the appeals of the appellant. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. S. Murali Mohan vs. CST: 2011 (21) STR 512 (Tri.-Bang.) 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the levy of service tax on GTA was notified from 1.1.2005 and there was a doubt whether an individual truck owners are liable to pay the service tax or not. But in the present case, the appellants paid the service tax along with interest before the issuance of show-cause notice and the same have been appropriated in the impugned order by the Original Authority. Further, I find that there was no intention to evade payment of service tax in the present case because the appellants were having a bona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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