https://www.taxtmi.com/caselaws?id=212345 The Tribunal upheld the service tax demand and interest but set aside the penalty under Section 78, as there was no willful or intentional short payment of service tax. The exemption under Notification No. 32/04-S.T. required no cenvat credit on inputs or capital goods by the Goods Transport Agency (GTA), which was not certified. The appellants were found not entitled to the exemption, yet the Tribunal noted no intention to evade tax. Consequently, the penalty under Section 78 was deemed unjustified, and the appeal was disposed of accordingly. en-us Mon, 12 Sep 2011 00:00:00 +0530 Wed, 11 Apr 2012 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212345 The Tribunal upheld the service tax demand and interest but set aside the penalty under Section 78, as there was no willful or intentional short payment of service tax. The exemption under Notification No. 32/04-S.T. required no cenvat credit on inputs or capital goods by the Goods Transport Agency (GTA), which was not certified. The appellants were found not entitled to the exemption, yet the Tribunal noted no intention to evade tax. Consequently, the penalty under Section 78 was deemed unjustified, and the appeal was disposed of accordingly. Case-Laws Service Tax Mon, 12 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212345