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2018 (2) TMI 78 - AT - Service TaxPenalty - GTA services availed by the appellant for transportation of mined iron ores within and outside the mining area - Held that: - in the present case, the adverse factors like suppression of facts, mis-statement or fraud or collusion are not present. Therefore, even though the extended period has been invoked in the proceedings, absence of these factors would mean that the appellant should not be penalised with an amount equal to the duty determined as envisaged under Section 78 of the Finance Act, 1994 - there does exist reasonable and justifiable cause in the failure of the appellants to have discharged tax liability when they should have. However, on being pointed out by the Department, they have paid up the differential tax liability along with interest thereon - penalty u/s 78 do not sustain - appeal allowed in part.
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