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2017 (4) TMI 590 - AT - Service TaxPenalty u/s 78 of the FA, 1994 - Upon issuance of SCN, the appellant had paid the service tax attributable to the GTA service along with interest, the prayer of the appellant in this case is that since there is no element of mens rea in defrauding the Government revenue, penalty cannot be imposed - Held that: - Since the appellant is an exporter of manganese ore, on which no duty and tax is payable, there was scope for entertaining the bona fide belief that no service tax is payable on the GTA service as a recipient of such service - present case is not attributable to any fraud, collusion, wilful misstatement, suppression of facts, with intent to evade the tax - benefit of section 80 extended - appeal set aside - appeal allowed - decided in favor of assessee.
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