9911796707
TMI Blog2023 (8) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is a co-operative society, are conducting auction of various commodities for which they receive consideration in the form of commission / service charges. They also provide place for storage of goods, apart from providing post-auction services like collection or distribution of auctioned prices, etc. 3.1 It appears that the Revenue entertained a doubt that the above services of the appellant were covered under 'auctioneer's service' as defined under Section 65(7a) and Section 65(105)(zzzr) of the Finance Act, 1994. 3.2 It appeared to the Revenue that the appellant, though did not arrange any transport facility, but however, had paid freight in respect of movement of ration goods (Public Distribution System) for Fair Price Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort service. 6. Aggrieved by the above demands, it appears that the appellant filed an appeal before the first appellate authority, but however, the first appellate authority also having rejected the appeal vide impugned Order-in-Appeal No. 68/2014-ST dated 18.02.2014, the appellant has preferred the present appeal before this forum. 7. Heard Shri M.N. Bharathi, Ld. Advocate for the appellant and Shri N. Satyanarayanan, Ld. Assistant Commissioner. 8. The Ld. Advocate would submit at the outset that the issue involved in the case on hand is no more res integra as the same has been settled by this very Chennai Bench of the CESTAT in the appellant's own case for a different period vide Final Order Nos. 40739-40740 of 2021 dated 26.02.2021 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at during the relevant period when GTA services was introduced (w.e.f. 1-1-2005), the understanding was that when individual truck owners are engaged the activity would not fall under definition of GTA and that there was no liability to pay service tax. He has also relied upon the Budget speech of the then Finance Minister while introducing the Bill wherein it was said, "there is no intention to levy service tax on truck owners or truck operators". There were several litigations on this issue and the Tribunal in the case of Lakshminarayana Mining Co. v. Commissioner of Service Tax, Bangalore - 2009 (16) S.T.R. 691 (Tri. - Bang.) held the issue in favour of assessee and it was upheld by Hon'ble Karnataka High Court as reported in 2012 (26) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside the impugned order insofar as auctioneer's service is concerned. But however, the demand of Service Tax, if any, in respect of GTA service, is sustained for the normal period alone. 13.1 The appellant has also prayed for waiving the penalties imposed on them on the ground that the issue being one of interpretation of law, the non-payment of Service Tax was under a bona fide belief, thus arguing that there was no suppression or intention to evade duty on their part. It has also been urged by the appellant that the Revenue has not discharged any proof to warrant the levy of penalty. 13.2 In the facts and circumstances of the present case, and also following the ratio of the Final Order of this Bench (supra) in the appellant's own cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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