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2011 (9) TMI 406 - AT - Service TaxPayment of service tax on GTA in Cash or through Cenvat Credit - the taxable service received by them on which they were liable to pay service tax as service recipient under the provisions of Section 68 (2) of the Finance Act, 1994 read with Rule 2 (1) (d) of the Service Tax Rules, 1994 could be treated as their output service and, therefore, Service tax on the same was required to be paid in cash and not by utilizing Cenvat credit. - Demand of service tax with interest upheld. Penalty - held that:- The show case notice in this case has been issued within the normal period of limitation. Further, it can be seen that there were differing views on the matter by various judicial authorities during the relevant time and, therefore, the appellants cannot be said to have indulged in any willful mis-statement of facts or suppression of facts with a view to evade service tax. - Penalty set aside.
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