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2010 (3) TMI 787 - CESTAT, CHENNAIPenalties u/s 76, 77 and 78 - the appellants states that the appellants were not aware that there was service tax liability on them as recipients of the GTA service - As soon as the same was pointed out to them, they have paid the service tax and interest on the full value of the service - Appellants' ignorance is obvious from the fact that though they could have claimed 75 per cent abatement, they had not done so - Hence, it to be a fit case to be covered under section 80 of the Finance Act, 1994 - The appeal is allowed in favour of assesee.
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