TMI Blog2009 (1) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... S/214/08 - 132/2009 - Dated:- 27-1-2009 - Mr. P. Karthikeyan, Member (Technical) Shri S.Kandaswamy, Consultant, for the Appellants. Shri R.P.Meena, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (Technical)] - This is an application filed by M/s. Marudhamalai Murugan Industries (P) Ltd., Erode for waiver of predeposit and stay of recovery of service tax of Rs.57,423/-, applicable interest and a total penalty of Rs.14,190/- imposed under Sections 76, 77 78 of the Act on the applicants. The lower appellate authorities held that the applicants had availed service classifiable under Goods Transport Agency (GTA) Service during the period January 2005 to March 2006 but had not paid the tax due of Rs.57,423/- . The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the claim of the assessee for the benefit of the Notification could be verified and allowed. Ld. SDR also submits that the matter may be remanded for a decision afresh after necessary verification. 3. The original authority found that the appellant had short-paid service tax to the tune of Rs.6595/- during the period January 2005 to March 2006. He found that vide Circular No.341/18/2004-TRU(Pt) dt.17.12.04, it was clarified that no penalty was to be imposed in cases of omission in payment of service tax by persons liable to pay service tax on the goods transport by road committed prior to 31.12.2005 unless there was fraud, collusion or suppression of facts involved in their failure to pay service. The original authority had imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal, they have also submitted certificates issued by the GTAs to the effect that they had not availed CENVAT credit. In view of the fact that the appellants have produced documentary evidence to establish their entitlement of the disputed relief, it is appropriate that the authorities decide the dispute after verifying whether the contents of the certificates are correct. If the department suspects that the certificates issued are not genuine, it will not be difficult to verify the authenticity by referring to the excise officers having jurisdiction over the GTAs concerned. In the circumstances, the dispute is remitted to the original authority for a fresh decision. As regards penalties imposed, the original authority did not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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