TMI Blog2020 (4) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... law are very clear that on both the services, the appellant being service recipient is liable to pay service tax. Therefore, on merits it is held that appellant is liable to pay service tax along with interest in question. Penalties - HELD THAT:- The appellant was under bonafide belief that whatever service tax they will pay, they are entitled to take CENVAT credit. Therefore, by invoking Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of transporter for transport of goods from their factory to the port and also availed services of a commission agent who is located outside to find out the buyers for the appellant. The appellant did not pay service tax under reverse charge mechanism on both the activities. Therefore the proceedings were initiated against the appellant by invoking extended period of limitation for the period 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid service tax under reverse charge mechanism, they would be entitled to take CENVAT credit of the same. Therefore, the extended period is not invokable and the demands are not sustainable against the appellant. 4. On the other hand learned A.R. submits that on GTA services, the appellants are required to pay service tax being service recipient. Moreover, the appellant being service recipien ..... X X X X Extracts X X X X X X X X Extracts X X X X
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