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2018 (5) TMI 35 - AT - Service TaxPenalty u/s 77 (1) (a) of the Finance Act 1994 - non-endorsement of Registration certificate incorporating GTA Service - Held that: - Even though the appellants’ are registered with the Dept. in providing taxable service viz., ‘construction service’ however, the registration certificate has not been endorsed with the GTA services - the applicant paid the entire amount of Service Tax with interest and the proceedings have been concluded under relevant provisions of Finance Act 1994 - penalty not warranted - appeal allowed - decided in favor of appellant.
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