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2008 (2) TMI 69 - CESTAT, CHENNAIService tax paid on GTA service, by availing credit on other input services - tax on GTA service had to be paid in cash – assessee paid up impugned service tax in cash after reversing the input service tax credit only at the hearing stage - reasonable cause not constituted for purposes of Section 80 - decision of the revisional authority to impose penalty u/s 76 is justified – since no reason shown in revision order for imposing penalty on higher side, matter is remanded for re-quantification
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