9911796707
TMI Blog2018 (12) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Shri P.K. Choudhary 1. Briefly stated the facts of the case are that the appellant is registered as SSI Unit, engaged in the manufacture of Cotton Wool, Bandages, Gauge and similar other para-medical items used for medical/hygiene purposes in their factory situated at Kalyani, Nadia. In course of business they availed service from Goods Transport Agencies (GTA). Regarding output ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 to March, 2008, 2008- 2009, 2009-2010, 2010-2011, 2011-2012 and April, 2012 to June, 2012. The Adjudicating Authority confirmed the demand of Rs. 1,44,349/- for the period October, 2007 to March, 2008, 2008-2009, 2009-2010, 2010-2011, 2011-2012 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 (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant was registered with the Service Tax vide ST-2 dated 10.02.1998. Subsequently, they received a letter dated 29.03.2004 from the Superintendent of Central Excise, Range-IV, Kalyani Division which read as under: "In this 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 exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions with the intent to evade payment of service tax. Accordingly, the demand for the extended period is set aside as barred by limitation. The penalty as imposed under Section 77(1)(a) and Section 77(2) of the Finance Act, 1994 are set aside by invoking the provisions of Section 80 of the Finance Act, 1994. 6. In view of the above discussions the impugned order is set aside and the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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