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2013 (1) TMI 48 - CESTAT CHENNAIImposition of penalty u/s 78 - Penalty for suppressing, etc., of value of taxable services - Goods Transport Agency - Rule 2(1)(d)(v) - Paid commission to overseas service provider - Reverse charge - Service tax has been paid along with interest on pointing out by the department during the course of investigation - Held that:- Following the decision in case of AMMAN STEEL CORPORATION(2011 (2) TMI 470 - CESTAT, CHENNAI) that if the appellant have paid the service tax they are entitled to take credit of the same. In that view, it cannot be said that by suppressing the fact that the appellants are going to get extra benefit on account suppression. Therefore penalty u/s 78 is not sustainable. In favour of assessee
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