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2018 (4) TMI 1325 - AT - Service TaxPenalty - GTA Service - appellant had not discharged the service tax under GTA service on the freight paid exceeding ₹ 750/- and not exceeding to ₹ 1500/- and had not disclosed the same in their ST-3 returns - suppression of taxable value - Held that: - The said N/N. 34/2004 dated 03.12.2004 was indeed subject matter of litigation. The Notification exempted the taxable service provided by a goods transport agency to a customer, in relation to transport of goods by road in a goods carriage from the whole of service tax leviable under Section 66 of the Act - appellant were under a bonafide belief that an individual consignment was basis of the liability. In spite of instruction of the department, they were contesting the matter. No contumacious conduct with an intention to evade payment of duty has been established, the appellants were bonafidely litigating the issue - penalty is unwarranted. Demand of service tax with interest upheld - penalty set aside - appeal allowed in part.
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