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2017 (7) TMI 561 - AT - Service TaxPenalties u/s 76 and 78 - GTA services - works contract - case of appellant is that the works contract services provided by them to their client is exempted, thus they are under bonfide belief that they are not liable to pay service tax on the GTA service received by them - Held that: - provision of services under works contract has no relation with liability of appellant to pay service tax on the transportation service received by them. Provisions of works contract service to their client which may or may not be exempted has no relation whatsoever with they are liable for tax with the GTA service. We find that there is no ground of having any bonafide belief in favor of the appellant. Simultaneous penalty u/s 76 and 78 - Held that: - reliance placed in the case of Commissioner of Central Excise Versus M/s. Pannu Property Dealers, Ludhiana [2010 (7) TMI 255 - PUNJAB AND HARYANA HIGH COURT], where it was held that penalties under Section 76 and 78 can be imposed simultaneously. Appeal dismissed - decided against appellant.
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