https://www.taxtmi.com/caselaws?id=208453 The Tribunal upheld the demand for service tax with interest against the appellants, manufacturers of 'Mosquito Coil,' for using Goods Transport Agency Service. However, penalties imposed under Sections 76, 77, and 78 were set aside invoking Section 80 due to the confusion in the early stages of the levy and evidence of some transporters paying service tax. The judgment clarified liability, applicability of notifications, and statutory provisions, concluding with the imposition of service tax and interest but waiving penalties. en-us Fri, 18 Feb 2011 00:00:00 +0530 Wed, 24 Aug 2011 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208453 The Tribunal upheld the demand for service tax with interest against the appellants, manufacturers of 'Mosquito Coil,' for using Goods Transport Agency Service. However, penalties imposed under Sections 76, 77, and 78 were set aside invoking Section 80 due to the confusion in the early stages of the levy and evidence of some transporters paying service tax. The judgment clarified liability, applicability of notifications, and statutory provisions, concluding with the imposition of service tax and interest but waiving penalties. Case-Laws Service Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208453