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2018 (8) TMI 480 - AT - Service TaxGTA Service - case of appellant is that the service tax pertaining to the GTA service in respect of transport invoices issued by the transporter, had also been paid by the transporter - Held that:- The ld.Advocate further submits that there is no discrepancy in the figure of ₹ 13,261/- upto 30th June, 2012, but the demand of ₹ 59,349/- for the balance period, should be ₹ 38,848/- only. Since, the service tax to that extent had been charged by the transporter, which was duly paid by the appellant assessee. This fact has to be verified by the adjudicating authority. The penalty imposed under Section 77 (1)(c)(ii) and Section 78 by invoking the provision of Section 80 is set aside - Regarding service tax demand of ₹ 59,349/-, the matter is remanded to the adjudicating authority to consider the submissions of the appellant - appeal allowed by way of remand.
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