M/s. Responsive Industries Ltd. Versus Commissioner CGST, Palghar
Service Tax
2018 (6) TMI 924 – CESTAT MUMBAI – 2019 (25) G. S. T. L. 119 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 20-4-2018
ST/85417/2018 – A/86382/2018
Service Tax
Shri Ramesh Nair, Member (Judicial)
Shri Vinay Jain C.A., for Appellant
Shri Dilip Shinde, Asstt. Commr. (A.R) for respondent
ORDER
The facts of the case is that appellant is a holder of service tax registration under the category of 'Goods Transport Agency' under Section 69 of Chapter 5 of Finance Act, 1994 read with Rule 3 of Service Tax Rules 1994. The appellant are also engaged in the manufacture of dutiable final product (cotton cut fabric(deluxe) falling under chapter 59 of First s
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-Original appellant filed appeal particularly for waiver of penalty imposed under Section 78 by invoking Section 80. Ld. Commissioner(Appeals) upheld the Order-in-Original and dismissed the appeal of the appellant, therefore appellant is before me for setting aside the penalty under Section 78.
2. Shri. Vinay Jain, Ld. C.A. for the appellant submits that non-payment of service tax is due to bonafide belief that in case of outward transportation, recipient of the goods is required to pay service tax, therefore they have not discharged the service tax. It is admitted fact that appellant have been paying service tax on the inward transportation regularly. The contention of the levy of the service tax on the outward transportation raised in th
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service tax on GTA is under common law. Therefore, contention of the appellant that being outward transportation they were under bonafide belief that the service tax payable by the recipient of the goods has no force. It is also fact that appellant have not declared taxable value of outward transportation in their monthly ST-3 returns. The contention of the Ld. Counsel is also that there is Revenue neutralilty in case if service tax is paid on outward transportation then appellant is entitled for Cenvat credit. In my view this contention is misleading for the reason that after 1-4-2008 when the input service definition amended and term service provided for removal of goods from “place of removal” was amended “up to the place of removal”. Ac
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