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2019 (3) TMI 1394 - CESTAT CHENNAIPenalty u/s 77 and 78 of FA - GTA Services - Held that:- During the relevant period, many amendments had been brought forth in the levy of service tax with regard to GTA Services and several Notifications were also issued. The appellant’s contention that they were under the bona fide belief that they will come within the small consignment sections can therefore be accepted - Section 80 of the Finance Act, 1994 invoked to set aside the penalties imposed under Sections 77 and 78 of the Act ibid - the demand or interest thereon is upheld - appeal allowed in part.
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