JUDGMENT

Parth Prateem Sahu, J. - This appeal under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as 'the Act of 1944') has been preferred by appellant-M/s. Chhattisgarh Steel Castings (P) Ltd. against the finding recorded by Adjudicating Authority and confirmed by Appellate Authorities i.e. Commissioner (AppealsII) Customs, Central Excise and Service Tax and Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') questioning the saddling with liability of payment of service tax with interest and further imposition of penalty of equal amount of tax under Sections 77 and 78 of the Finance Act, 1994 (hereinafter referred to as 'the Act of 1994').

2. Appellant-M/S. Chhattisgarh Steel Castings (P) Ltd. is having service tax registration No.ST/JML-/332/CSCPL/ GTA/2005 as appellant being liable to pay service tax on 'Transportation of Goods by Road' as goods transport agency being recipient of service and also registered under the category of 'Business Auxiliary Service' as provider of service. The main business of appellant was of steel casting and other collateral smelting industries.

3. During the course of audit of the accounts