https://www.taxtmi.com/caselaws?id=207680 The Tribunal upheld the demand for service tax on Goods Transport Agency (GTA) services, confirming the liability of the manufacturer as a recipient. It ruled that the manufacturer could not utilize Cenvat credit for paying service tax on GTA services as they were not the provider of output service. Penalties for non-payment of service tax in cash were set aside due to the absence of willful misstatement or suppression of facts. The Tribunal referred to relevant provisions of the Finance Act, 1994, and Cenvat Credit Rules, 2004, in reaching its decision. en-us Mon, 12 Sep 2011 00:00:00 +0530 Tue, 12 Nov 2013 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207680 The Tribunal upheld the demand for service tax on Goods Transport Agency (GTA) services, confirming the liability of the manufacturer as a recipient. It ruled that the manufacturer could not utilize Cenvat credit for paying service tax on GTA services as they were not the provider of output service. Penalties for non-payment of service tax in cash were set aside due to the absence of willful misstatement or suppression of facts. The Tribunal referred to relevant provisions of the Finance Act, 1994, and Cenvat Credit Rules, 2004, in reaching its decision. Case-Laws Service Tax Mon, 12 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207680