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2013 (8) TMI 415 - AT - Service TaxPenalty on service tax default section 76 – Failure to pay service tax on GTA service under reverse charge method –respondent pleaded that they were not aware of the relevant service tax provisions - Held that:- Penalty is liable to be imposed on the respondent under Section 76 - assessee suppressed the factum of having availed GTA service for such purpose over a period of time – assessee has not come with clean hands to oppose the proposal for imposition of Section 76 penalty - court rejected the contention of ignorance of law particularly when such plea comes from a corporate entity which is engaged in the manufacture of excisable products - corporate recipient of GTA service became a person liable to pay service tax w.e.f. 01/01/2005 by virtue of the aforesaid rule made by the Central Government and notified to the public under Section 68 –- only reason stated was that the non-payment of service tax was not willful cannot be accepted- appeal allowed in the favour of the revenue.
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