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2017 (2) TMI 622 - CESTAT HYDERABADLevy of tax - GTA services - whether tax can be levied when consignment note was not issued? - the appellants had paid the entire Service Tax liability but for a nominal amount of ₹ 1,372/- before the issuance of SCN - interest - imposition of penalties u/s 76, 77 and 78 - Held that: - There were decisions interpreting the provisions to hold that Service Tax cannot be demanded whereas some of the decisions held the issue in favor of Department. Taking note of this fact and also taking in to consideration that the appellant has paid the major portion of Service Tax along with interest prior to the issuance of Show Cause Notice Immediately on being pointed out by the Department, the penalties imposed are unwarranted as per provisions contained in sub-Section 3 of Section 73 of Finance Act, 1944. Penalties imposed u/s 76 as well as 78 would not lie simultaneously - impugned order is modified to the extent of setting aside the penalties imposed without disturbing the confirmation of demand and interest - appeal disposed off - decided partly in favor of appellant.
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