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2020 (4) TMI 201 - AT - Service TaxNon-payment of Service tax - GTA Service - reverse charge mechanism - export of services or not - invocation of extended period of limitation for the period 01.01.2005 to 30.09.2008 - demand alongwith interest and penalties - HELD THAT:- The provisions of law are very clear that on both the services, the appellant being service recipient is liable to pay service tax. Therefore, on merits it is held that appellant is liable to pay service tax along with interest in question. Penalties - HELD THAT:- The appellant was under bonafide belief that whatever service tax they will pay, they are entitled to take CENVAT credit. Therefore, by invoking Section 80 of the Finance Act, 1994 the penalty imposed on the appellant is set aside. Appeal disposed off.
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