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2018 (11) TMI 1210 - CESTAT CHENNAIPenalty u/s 78 of FA - GTA Service - appellant had incurred considerable expenditure towards freight inwards and outwards but has not paid service tax on the same - Held that:- There is no case that the appellant did not cooperate with the verification of accounts or that the appellant had parallel set of accounts etc. Mere failure to pay service tax cannot be presumed as suppression of facts with intent to evade payment of service tax. Further, the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge mechanism. Penalty - Held that:- This aspect was under doubt and confusion and mired by litigations for a long time - penalty set aside. The impugned order is modified to the extent of setting aside the penalty imposed under section 78 without disturbing the service tax demand or interest thereon or the penalty imposed under section 77 of the Finance Act - appeal allowed in part.
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