2019 (3) TMI 1394

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..... for the Appellant Shri. K. Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Bench : Brief facts are that the appellants are a partnership firm dealing with the trading of Articles of Iron and Steel. While procuring goods to their firm, they paid freight charges for the services under Goods Transport Agency (GTA) availed by them. 2. On verification of records, it was noticed by th .....

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..... ification No. 01/2006-ST dated 01.03.2006, the authorities below have not granted the said reliefs; only the cum-tax plea was considered by the adjudicating authority. He submitted that due to the lapse of time, the appellant has not been able to trace the documents. That during the relevant period, there was much confusion as to the payment of service tax liability with regard to GTA Services in .....

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..... nt's contention that they were under the bona fide belief that they will come within the small consignment sections can therefore be accepted. Taking note of this fact, we invoke Section 80 of the Finance Act, 1994 to set aside the penalties imposed under Sections 77 and 78 of the Act ibid. 7. From the discussions made hereinabove, the impugned Order is modified to the extent of setting aside the .....

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