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2016 (12) TMI 1466 - CESTAT MUMBAIImposition of penalty u/s 77 and 78 of the FA, 199 - GTA services - failure to discharge tax - Held that: - the appellants have taken a credit of the Service Tax voluntarily paid by them on the Goods Transport Agency services. It is a revenue neutral situation. There is no specific evidence produced by revenue to allege suppression or the mis-representation on part of the appellant as apparently they have nothing to gain by avoiding or by evading this duty. In view of the above, penalty under Section 78 cannot be upheld - However, the appellant had not disclosed the value of transportation in their ST-3 returns and when the same was pointed out by the Revenue, they paid voluntarily. In view of the above, the penalty imposed under Section 77 is upheld - appeal allowed - decided partly in favor of appellant.
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