TMI Blog2018 (12) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- The amendment that a factory being registered under the State Government as SSI Unit, need not pay Service Tax, being confused them about the non-taxability. However, GTA services were taxable w.e.f. 01.01.2005 - it is also found from the records that the appellants have paid the service tax demand alongwith interest for the period 2011-2012 and also for the period April-June, 2012. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes in their factory situated at Kalyani, Nadia. In course of business they availed service from Goods Transport Agencies (GTA). Regarding output service, it sometimes availed services of GTA and also uses its own vehicles for clearance of goods. Show Cause Notice dated 06.02.2013 was issued alleging non-registration with the Service Tax Department and also alleging that as per Rule 2(1)(d)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011-2012 and imposed equal penalty under Section 78 and also imposed penalty under Section 77(1)(a) and under Section 77(2). On appeal the Ld. Commissioner (Appeals) upheld the adjudication order and rejected the appeal. Hence, the present appeal before the Tribunal. 2. Ld. Advocate appearing on behalf of the appellant company submits that the ld. Commissioner (Appeals) has upheld the order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is connection, it is to be mentioned that in case of service received from Goods Transport Operators, a factory registered as SSI Unit with the State Government is exempted from the operations of Service tax obligations from 16.11.1997 in view of amendment of Notification No.43/97-ST dated 05.11.1997 (GSR 639E dated 5/11/97 by Section 160(1) of the Finance Act, 2003 The appellant again appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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