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2018 (9) TMI 1363 - AT - Service TaxPenalty u/s 76 - Bonafide intent - Abatement in terms of N/N. 32/2004 dated 03.12.2004 - GTA Services - Reverse Charge Mechanism - Held that:- The demand on service tax is liable to be paid by them on reverse charge basis, as recipient of GTA Services. Inasmuch as, the appellant was not service provider, there could be a bonafide intention in his mind, as regards his liability to pay service tax - also, the disputed issue was subject matter of litigation before various authorities and was ultimately settled - penalty not justified and is set aside - appeal allowed.
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