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2021 (9) TMI 356 - AT - Service TaxLevy of penalty - non-payment of service tax - reverse charge basis - GTA services - commission to foreign entity - service tax was paid on being pointed out - malafide intent present or not - HELD THAT:- The appellant has paid the service tax as soon as it was pointed by the auditor and again in cash when it was pointed out that it has to be paid in cash. In these circumstances, there are no malafide on the part of the appellant. Therefore, benefit of section 80 should be extended for the appellant and penalty under section 76 and 78 are set aside. The appellant have already conceded that they are not contesting the payment of duty. Demand of service tax - reverse charge basis - commission to a foreign entity - levy of penalty - HELD THAT:- The period is prior to introduction 66A when the duty is not leviable. In this circumstance, there are no justification in imposition of penalty under section 76, 77 and 78. The penalty imposed under section 76, 77 and 78 are set aside. The appellant has already conceded that they are not contesting payment of duty. The appellant has however conceded payment of penalty under section 77 in respect of first charge. Appeal allowed in part.
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