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2017 (9) TMI 1322 - AT - Service TaxPenalty u/s 77 and 78 - GTA service - reverse charge mechanism - amount of tax with interest paid before issuance of notice - Held that: - the appellants were entertaining a bona fide belief and no malafide can be attributed to them as the receipt of GTA services were duly reflected in their statutory records and law on the issue was also clear. As such, this is a fit case for granting relief under section 80 of the FA, 1994 - Further, the provisions of section 73 (1A) also is to be made applicable - penalty set aside - appeal allowed - decided in favor of appellant.
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