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2016 (3) TMI 100 - AT - Service TaxBenefit of exemption Notification No. 18/2009-ST dated 07.07.2009 denied - service tax remittances incurred on receipt of Goods Transport Agency services utilised for transportation of exported goods from appellant's factory to the port of export - Held that:- Since there was no dispute that the GTA services were used in the export of goods and therefore claim was filed by the appellant, there cannot be said to be a malafide intention in seeking the benefit of exemption, therefore imposition of penalty under Section 76 by the primary authority was unsustainable. Consequently, the penalty imposed under Section 76 by the primary Authority, was set-aside. Though, the rejection concurrently by the authorities below was also on the ground that GTA services were utilised on to and fro basis for the empty containers which is outside the purview of the exemption Notification in terms of Section 65(105)(zzb), this conclusion is seen to be contrary to the decision of this Tribunal in CCE, Madurai vs. Tata Coffee Limited [2010 (11) TMI 364 - CESTAT, CHENNAI]. However, since the concurrent findings on the bar of limitation aspect, are impeccable, no case is made out for appellate interference by us. - Decided in favour of assessee.
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