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2017 (7) TMI 725 - AT - Service TaxGTA service - reverse charge mechanism - Held that: - any person who avails GTA service including from individual truck operators when liable to pay service tax is eligible for the benefit of abatement as per N/N. 32/2004 - The appellant has also submitted a declaration that they have not availed the benefit of N/N. 12/2003. All these aspects have to be verified by the authorities below and for these reasons, the matter requires to be remanded Penalty u/s 76 and 78 - Held that: - penalty u/s 76 as well as u/s 78 cannot be imposed simultaneously - In the present case, we do accept the contentions put forward by the counsel that during the relevant period, whether they were liable to pay on GTA service when services are rendered by individual truck owners was in confusion and there were decisions both in favour of the assessee and the department. Taking these facts into consideration, we find that the penalties imposed both under sections 76 and 78 is unwarranted - penalty set aside. Appeal allowed in part and part matter on remand.
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