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2018 (11) TMI 676 - CESTAT MUMBAI100% EOU - Penalty - GTA Service - reverse charge mechanism - liability of service tax - Held that:- The demand of ₹ 39,58,406/- was raised which was reduced to ₹ 2.74 lakhs in the Order-in-Original. While reducing the demand to ₹ 2.74 lakhs the calculation shown in para 4.7 and 4.8 of the Order-in-Original does not match. While the total differential duty payable as per para 4.7 of the Order-in-Original works out to ₹ 88,084/- + 41,553/- + 14,812/- = ₹ 1,4,449/- whereas the demand confirmed is ₹ 2,74,302/-. Penalty u/s 77(1) of the Finance Act, 1994 - Held that:- The appellant was registered as Service Tax assessee from 2005 onwards. The new unit came into existence in 2008. In these circumstances, the provisions of Rule 4(3) will have no application as the said provisions apply only to units which were already availing the benefit of common registration prior to 2.11.2006 - quantum of penalty reduced. Appeal allowed in part.
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