interest and penalty on service tax under reverse charge mechanism

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  1. sai charan 1997

    sai charan 1997 New Member

    our client has received transport services from a GTA and is liable to pay ST on Reverse charge mechanism with an abatement of 70%..but he failed to pay the ST ...Now whether he has to pay the amount together with interest and penalty if applicable...if yes plz provide relevant rule or notification
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