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2018 (6) TMI 924 - AT - Service TaxPenalties u/s 77 and 78 - GTA Service - non-payment of Service Tax - appellant had incurred certain expenditure towards outward transportation of finished goods to various buyers including the department of railway - Held that:- Appellant is engaged in the excisable activity as well as payment of service tax on inward GTA. Being organized manufacturer, it cannot be expected that they are not aware about the levy of service tax on outward transportation. There is no different law for levy of service tax on GTA either it is inward transportation or outward transportation, levy of service tax on GTA is under common law. Therefore, contention of the appellant that being outward transportation they were under bonafide belief that the service tax payable by the recipient of the goods has no force. The appellant could not make out the case of reasonable cause for non payment of service tax on outward transportation - penalties upheld - appeal dismissed - decided against appellant.
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