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2012 (11) TMI 739 - AT - Service TaxService tax liability on the GTA services - recipient of the services - payment of service tax utilizing cenvat credit – Held that:- Appellant is not providing output services as categorized in Rule 2(p) of the Cenvat Credit Rules, 2004, debiting the said amount in the Cenvat account needs to be rectified by directing the appellant to debit or pay the entire amount invoked in both the appeals as service tax paid for receipt GTA services through PLA or by TR-6 challan - appellant is eligible to avail the Cenvat credit which he has debited during the relevant period, towards discharge of service tax liability. Interest liability – Held that:- No intention to run away from the service tax liability and having deposited the same through the Cenvat account, the appellant has not retained any part of the government dues with him with intention to evade the same. Accordingly, the interest liability as confirmed by the lower authorities does not arise at all Penalty – Held that:- Appellant having discharged the service tax liability through Cenvat account - penalties imposed by the lower authorities set aside
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