2017 (4) TMI 590

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....hri R.K. Mishra, AR, for the Respondent. ORDER This appeal is directed against the impugned order dated 21-2-2013 passed by the Commissioner (Appeals), Central Excise and Customs, Raipur. The appellant is not contesting the service tax liability confirmed by the authorities below. The prayer of the appellant in this case is that since there is no element of mens rea in defrauding the Governm....

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....pellant earlier. Besides, penalty of equal amount was imposed on the appellant under Section 78 ibid. 3. The ld. Consultant appearing for the appellant submits that the appellants had entertained the bona fide belief that export goods were not subjected to any duties and taxes and thus, no service tax was liable to be paid on the GTA service by the appellant in the capacity of the receiver....