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2018 (8) TMI 1457 - AT - Service TaxImposition of penalty - non-payment of Service Tax - GTA Services - reverse charge mechanism - period 01.01.2005 to 31.03.2006 - Held that:- The discharge of service tax liability on GTA services under reverse charge mechanism introduced from 01.01.2005 was challenged at various levels had created confusion in the Trade. It is to be noted the TRU Circular dated 17.12.2004 also states of non-imposition of penalty if the services rendered by GTA up to 31.12.2004. Penalties set aside by invoking section 80 - appeal allowed - decided in favor of appellant.
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