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2023 (3) TMI 233 - AT - Service TaxLevy of penalty u/s 76, 77 and 78 of FA - levy of service tax came into effect of Goods Transport Services from 01.01.2005 under reverse charge mechanism, as it was new entry, the appellant did not pay service tax - amount paid by transport agency on account of Goods Transport Services, was appropriated, after adjudication - HELD THAT:- Considering the facts that there is no dispute that the service tax has been paid by the service provider, although the same was paid by the assesse under reverse charge mechanism and the same has been paid and appropriated. Similar case has been decided by this Tribunal in the case of CST, KOLKATA VERSUS M/S KAMRUP COKE INDUSTRIES, M/S PARASNATH COKE INDUSTRIES, M/S SKJ COKE INDUSTRIES AND VICE VERSA [2018 (11) TMI 1927 - CESTAT KOLKATA], where this Tribunal held that We agree with the submissions made by the assessee that when service tax amount has been deposited before the Show Cause Notice, no penalty should be imposed. Thus, the assessee is entitled for benefit of Section 80 of the Finance Act, 1994 as the amount of service tax has already been paid. Therefore, the appellant is entitled for immunity from imposing penalty. Therefore, the order imposing penalty under Sections 77 & 78 of the Finance Act, 1994 on the assessee are set aside and the order dropping the penalty under Section 76 of the Finance Act, 1994, is upheld. Appeal allowed - decided in favour of assessee.
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