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2013 (9) TMI 468 - CESTAT CHENNAIGTA service - Assesse were engaged in the manufacture and export of textile made-up articles - relying upon Amman Steel Corporation Vs. CCE, Trichy - 2011 (22) STR 563 (Tri. - Chennai) - Held that:- Recipient of the GTA service who were paying the freight for such service tax - they were liable to pay the service tax - they had proved their bona fide by paying service tax along with interest promptly were dealers of scrap had to be extended the benefit of provisions of Section 80 - in view of multiplicity of persons out of whom one of them was required to pay service tax, the claim of the assesse that they were in the bona fide belief that they were not required to pay service tax and there was no deliberate intention – the demand of tax along with interest was upheld – the penalties were set aside after invoking Section 80 – Decided in favor of assesse.
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