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2017 (10) TMI 350 - AT - Service TaxGTA service - non-payment of service tax after 31.3.2005 - appellant case is that they bonafidely believed that being a proprietory concern they would not fall within the definition of GTA as per the amendment brought forth by N/N. 35/2004-ST dt.31.12.2004 - Abatement - Held that: - The appellant has to furnish necessary document / declaration to avail the benefit of 75% abatement in terms of notification 32/2004 - the issue whether the appellant is eligible for abatement has to be verified by the adjudicating authority for which the matter requires to be remanded. Penalties - Held that: - appellant has put forward reasonable cause for non-payment of service tax and the penalties under Section 76 and 78 are required to be waived - penalties set aside. Appeal allowed in part and part matter on remand.
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