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2018 (1) TMI 1051 - AT - Service TaxPenalty - non-payment of service tax - GTA Service - Reverse charge mechanism - appellant is a cooperative society, established with objective of assisting the farmers for selling their agricultural produce at the MSP fixed by the GovernmentHeld that: - there was a bonafide belief for non-payment of Service Tax within the stipulated time, in view of the Circular No.89/7/2006-ST dated 18/12/2006 and Notification No.04/2010 dated 27/02/2010 regarding payment of Service Tax on GTA service under reverse charge mechanism - the benefit of Section 80 of the Act should be available to the appellant for non-imposition of penalties under Section 76,77 and 78 of the Act. This Tribunal in appellant own case M/s. Chhattisgarh State Co-Operative Marketing Federation Ltd. Versus Commissioner of Central Excise [2016 (11) TMI 788 - CESTAT NEW DELHI], has extended the benefit of Section 80 of the Act on the ground that the appellant being a statutory Government body, no malafide can be attributed to evade payment of Service Tax. Thus, non-payment of tax within the prescribed time frame was due to the bonaife belief that the same was not payable by the cooperative society. Appeal allowed - decided in favor of appellant.
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