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2017 (10) TMI 1053 - CESTAT CHENNAIGTA Service - N/N. 34/2004-ST dated 3.12.2004 - whether the goods transported by the GTA, exclusively for the appellant, would fall within the meaning of “individual consignment” or “consignments”? - Held that: - the issue stands settled in favour of the Revenue by the judgment reported in the case of Subramania Siva Cooperative Sugar Mills Ltd. [2014 (11) TMI 925 - MADRAS HIGH COURT], where it was held that where the transportation is for a single consignee, the transaction will fall under the second clause - demand upheld. Penalty u/s 76 and 78 - Held that: - the issue being interpretational one and having travelled upto the Hon’ble High Court, we find that the appellant has put forward reasonable cause for non-payment of service tax. Thus, invoking section 80 of the Finance Act, 1994, the penalties imposed u/s 76 and 78 are unwarranted. Appeal allowed in part.
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