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2017 (8) TMI 638 - AT - Service TaxReverse charge mechanism - GTA service - case of appellant is that the service was new at the time as it was introduced in 2004 - Held that: - reverse charge on the Goods Transport Agency was introduced under Notification No. 36/2004 dt. 31.12.2004. The plea that the appellants were not aware of the new liability is not acceptable for more than one reason. Firstly, they were registered as construction service provider. Secondly, had the non-payment been for initial few months, it could perhaps be understandable that they were not aware, but the period in this case stretches to over three years. Hence, it cannot be contended that the appellants were not aware of their liability for such a long period especially when there were many agitations at the time on levy of Service Tax on GTA by operators. Extended period of limitation - Held that: - there was willful suppression on the part of the appellants as they were aware of the freight paid by them but knowingly chose not to take registration and to discharge their statutory obligations - the extended period has been correctly invoked. Penalty - Held that: - As there is clear-cut of element of suppression, the penalty has also been rightly imposed. Appeal dismissed - decided against appellant.
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