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2013 (10) TMI 204 - AT - Service TaxPenalty u/s 76 and 78 - Waiver of penalty u/s 80 - service tax on GTA under reverse charge method was adjusted with cenvat credit - later paid in case at the instance of revenue - Held that:- There cannot be any intention on the part of the appellant to evade service tax payment once the amount has been debited from the RG-23 account maintained by the appellant. On being pointed out appellant paid the entire disputed amount through TR-6 challan appellant has, therefore, had a reasonable cause for not making payment in cash when they were discharging the service tax liability on GTA services by debiting the service tax amount from their RG-23 account. It is therefore a fit case were penalties u/s. 76 and 78 are not imposable by virtue of section 80 of the Finance Act, 1994. Accordingly penalties imposed u/s. 76 and 78 of the Finance Act by the lower authorities are set aside under in section 80 of the Finance Act, and appeals filed by the appellant are allowed - Decided in favour of assessee.
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