TMI Blog2019 (1) TMI 1745X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot be made liable to pay service tax on this count and hence, the demand of service tax of ₹ 4,69,461/-, interest and penalty thereon under the category of GTA service are set aside. Imposition of penalty of ₹ 85,227/- for service tax paid in audit proceedings before the issuance of SCN - HELD THAT:- The said amount of tax was ascertained in the audit consequent to computation error which was never disputed by the appellant. The short paid tax was made good with interest well before the issuance of Show Cause Notice - penalty set aside. Appeal allowed - decided in favor of appellant. - ST/76176/2018 - FO/A/75597/2019 - Dated:- 4-1-2019 - SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) Shri N.K. Chowdhury, Adv. for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere the service provider has duly charged service tax on the invoices which has been duly paid by the appellant to the said service provider. Copies of the said invoices have duly been submitted by the appellant. In appeal proceedings, the Ld. Commissioner (Appeals) vide the impugned Order-in-Appeal dated 14.12.2017, confirmed the aforesaid demand of service tax under GTA services with the observation that liability to pay service tax is on recipient i.e. the appellant in terms of Notification no. 30/2012-ST dated 20.06.2012. The Ld Commissioner (Appeals) also observed that since liability to pay service tax was on the appellant, the same cannot be passed for payment to other person. He also rejected the prayer of the appellant for waiver o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical Industries 2014 (310) ELT 441 (All.) Vista Infotech vs. CST, Bangalore 2010 (17) STR 343 (Tri-Bang) M D Engineers vs. CCE, Vadodara 2013 (30) STR 389 (Tri-Ahmd) Abyss (The Hutch Shop) vs. CST, Ahmedabad 2013 (39) STR 125 (Tri-Hyd) 5. The Ld. Departmental Representative submitted that the appellant was legally liable to discharge payment of service tax on the GTA services under Reverse Charge Mechanism as per the notifications in force during the impugned period and therefore, the instant demand is correctly made. He also stated that the appellant is not entitled to any relief from penalty even if the appellant came forward to pay the tax before the issuance of the Show Cause Notice. 6. Heard both sides and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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