TMI Blog2019 (12) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... tained to the period prior to the date of amendment in the Credit Rules whereby the trading activity has been deemed to be exempted service and therefore, the said decision has no application in the present case - thus, the appellant is not entitled to credit pertaining to trading activities. Penalty - HELD THAT:- The appellant has deposited the service tax amount with interest which is duly recorded in the adjudication order - there was a reasonable cause for non-payment of service tax prior to initiation of proceedings and therefore, the appellant is entitled to the benefit of Section 80 of the Finance Act, 1994 for waiver of penalty - penalty set aside. Appeal allowed in part. - Service Tax Appeal No. 75907 of 2009 - Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Shyamal Dey, Advocate, appeared for the assessee and Sri H. S. Abedin, A.R. appeared for the Respondent. 4. The Ld. Advocate appearing for the assessee submitted that the Tribunal in the case of CCE, Tirupathi vs. Shariff Motors 2010 (18) STR 64 (Tri-Bang) has held that service tax paid on the transportation of vehicles to assessee s premises will be eligible input service inasmuch unless the vehicles are received there will not be any rendition of service for servicing of vehicles on which output tax is payable. It is also his submission that there is no deliberate fraud or suppression with intent to evade payment of tax and therefore the imposition of penalty is not justified in their case. 5. On the contrary, the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertained to the period prior to the date of amendment in the Credit Rules whereby the trading activity has been deemed to be exempted service and therefore, the said decision has no application in the present case. I, therefore, hold that the appellant is not entitled to credit pertaining to trading activities. 8. I find that the appellant has deposited the service tax amount with interest which is duly recorded in the adjudication order. In so far as imposition of penalty is concerned, I am of the view that there was a reasonable cause for non-payment of service tax prior to initiation of proceedings and therefore, the appellant is entitled to the benefit of Section 80 of the Finance Act, 1994 for waiver of penalty. Thus, penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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