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2010 (11) TMI 189 - AT - Service TaxPenalty - GTA service - According to the department, since the GTA service is the input service and not the output service of the appellant and since the payment of service tax on GTA service through Cenvat credit is wrong and that this service tax should have been paid through PLA - Contrary judgments on this issue and this matter has been referred to the Larger Bench shows that there was no clarity on this issue - In respect of inward freight, while upholding the service tax demand, has set aside the penalty of equal amount under Section 78 - There is no justification for upholding the penalty in respect of the outward freight - There was no mala fide in payment of service tax through Cenvat credit and there is no justification for imposition of penalty under Section 76 and 77 - The impugned order, so far as it upheld the penalty on the appellant under Sections 76, 77 and 78 of the Finance Act, 1994, is set aside.
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