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2018 (3) TMI 701 - AT - Service TaxPenalty - GTA Service - interpretation of N/N. 34/2004-ST dated 02.12.2004 - the appellant was misguided by wrong interpretation of the notification. The appellant was paying service tax when the freight amount exceeded ₹ 1500/-. Further, all the details of all the transactions wherein the freight was less than ₹ 1500/- were also recorded in the books of accounts. The appellant cannot be held guilty for suppression of facts and the penalties imposed is unjustified - the appeal is partly allowed by setting aside the penalties imposed without disturbing the demand of service tax.
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