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2015 (9) TMI 47 - CESTAT BANGALOREImposition of penalty - GTA service - whether the appellant had not paid the service tax, on reverse charge basis, in respect of GTA services so received by him with any malafide - Held that:- The appellants have strongly contended that they are research body and were exempted from payment of excise duty or VAT, etc. As such, they were not aware of the provisions of payment of service tax on reverse charge basis, inasmuch as it was not the appellant who had provided the services. In such a scenario, they submit that they were under a reasonable bona fide impression that no tax is required to be paid by them. As soon as they were pointed out that they were liable to pay service tax, the same was paid immediately before the issuance of show-cause notice. - when there was a reasonable cause on the part of the appellant, the penal provisions are not required to be invoked - Impugned order is set aside - Decided in favour of assessee.
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