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2010 (3) TMI 347 - CESTAT, CHENNAIRefund-Limitation- Goods Transport Agency Service-Penalty- the appellants have paid service tax on the entire amount of transport charges as they were not aware regarding the exemption available under Notification No. 32/2004 which restricted service tax to 25% of the transport charges subject to the conditions mentioned therein. Held that- the departmental authorities should have properly guided the appellants at the time of their paying the ser vice tax amount. In the absence of proper legal advice, the appellants have ended up paying an amount of Rs. 16,34,821/-instead of paying one-fourth of the same. The interest on the tax amount payable comes to about Rs. 40,000/- and the tax amount and interest together would be less than Rs. 5 lakhs. Since much more than the amount due has already been paid by the appellants and the authorities below have held it to be a case not fit for imposition of penalty, do not find the demand of further interest from the appellants justified. Accordingly, the impugned order is set aside and the appeal is allowed.
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