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2013 (12) TMI 260 - AT - Service TaxPenalty u/s 76 - Goods Transport Agency service - Availment of CENVAT Credit - Commissioner set aside penalty - Held that:- Respondent has established a reasonable cause for failure to pay the service tax during the period April, 2007 to March, 2008 through the GAR-7 Challan (although the said liability had already been discharged by debiting the Cenvat credit amount during the relevant period) and hence this is an appropriate case to invoke the provisions of Section 80 of the Finance Act - Following decision of CCE&C, Daman Vs. PSL Corrosion Control Services Ltd. (2010 (3) TMI 784 - GUJARAT HIGH COURT) - Decided against Revenue.
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