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2017 (3) TMI 1369 - AT - Service TaxWorks contract - non-payment of service tax - the appellant has not been given the cum tax benefit, as no service tax was collected from service recipient M/s Jaya Jyothi Cements Pvt. Ltd. - Held that: - In the case of KNR Contractors [2010 (10) TMI 438 - CESTAT, BANGALORE], it is observed by the Tribunal that before proceeding to impose penalty the authority Is expected to ascertain whether the assessee has established reasonable grounds for failure/ default of the assessee. The matter was then remanded for considering the issue whether the benefit of Section 80 can be extended - In the present case, even after the conduct of investigation the appellant has not discharged the service tax liability along with interest, even though they were aware they are liable to pay the service tax. When the appellant contends that they have to be given cum tax benefit, they cannot raise the contention that the service tax has not been received from the service recipient The matter is remanded to the adjudicating authority to consider the issue of cum duty benefit only and revise the demand accordingly if eligible for the benefit. The penalties will then stand revised accordingly - appeal allowed in part by way of remand.
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