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2018 (11) TMI 177 - AT - Service TaxPenalty u/s 77 and 78 of FA - service tax on GTA Service paid alongwith interest - Held that:- The levy of service tax on GTA was notified from 1.1.2005 and there was a doubt whether an individual truck owners are liable to pay the service tax or not. But in the present case, the appellants paid the service tax along with interest before the issuance of show-cause notice and the same have been appropriated in the impugned order by the Original Authority. Once the service tax and the interest has been paid prior to the issuance of show-cause notice, the department should not have issued the show-cause notice and the proceedings are deemed to be concluded under Section 73(3) of the Finance Act - penalty set aside - appeal allowed - decided in favor of appellant.
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