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2019 (1) TMI 1745 - AT - Service TaxGTA Service - reverse charge mechanism - whether appellant is required to pay service tax for receipt of services from Container Corporation of India Ltd, when admittedly the tax amount has been charged and paid on the invoices issued by the said service provider? - HELD THAT:- The service provider is a Govt of India Undertaking and the genuineness of the documents issued by it cannot be doubted. Even though the appellant was required to pay service tax under reverse charge, they cannot be saddled with further demand on account of procedural lapse when admittedly tax has been duly paid to the service provider - the appellant cannot be made liable to pay service tax on this count and hence, the demand of service tax of ₹ 4,69,461/-, interest and penalty thereon under the category of GTA service are set aside. Imposition of penalty of ₹ 85,227/- for service tax paid in audit proceedings before the issuance of SCN - HELD THAT:- The said amount of tax was ascertained in the audit consequent to computation error which was never disputed by the appellant. The short paid tax was made good with interest well before the issuance of Show Cause Notice - penalty set aside. Appeal allowed - decided in favor of appellant.
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