https://www.taxtmi.com/caselaws?id=201571 The Appellate Tribunal CESTAT, Bangalore, upheld the demand for service tax and penalties imposed on M/s. Rajahari Carriers & Finance Pvt. Ltd., a goods transport agency, by the Commissioner, Service Tax Hyderabad. Despite the assessee's argument that the liability to pay service tax rested with consignors or consignees, not the GTA, and their lack of mala fide intention, the Tribunal affirmed the penalties under Sections 78 and 76 of the Finance Act, 1994. The Tribunal vacated the penalty under Section 76 due to insufficient evidence of fraud or willful misstatement, emphasizing the need to challenge initial orders and provide substantial evidence in tax disputes. en-us Fri, 09 Jul 2010 00:00:00 +0530 Fri, 04 Jul 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201571 The Appellate Tribunal CESTAT, Bangalore, upheld the demand for service tax and penalties imposed on M/s. Rajahari Carriers & Finance Pvt. Ltd., a goods transport agency, by the Commissioner, Service Tax Hyderabad. Despite the assessee's argument that the liability to pay service tax rested with consignors or consignees, not the GTA, and their lack of mala fide intention, the Tribunal affirmed the penalties under Sections 78 and 76 of the Finance Act, 1994. The Tribunal vacated the penalty under Section 76 due to insufficient evidence of fraud or willful misstatement, emphasizing the need to challenge initial orders and provide substantial evidence in tax disputes. Case-Laws Service Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201571