https://www.taxtmi.com/caselaws?id=213730 The Tribunal allowed the condonation of delay in filing the appeal due to a management change. The appellants were held liable for service tax on GTA services, with penalties confirmed despite financial difficulties. The penalty under section 76 was dropped, and under section 78, appellants were given the option to pay 25% of the service tax as a penalty. Failure to do so would result in a 100% penalty. The appeal and stay petition were disposed of with detailed reasoning provided by the Tribunal. en-us Fri, 15 Jul 2011 00:00:00 +0530 Thu, 23 May 2013 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213730 The Tribunal allowed the condonation of delay in filing the appeal due to a management change. The appellants were held liable for service tax on GTA services, with penalties confirmed despite financial difficulties. The penalty under section 76 was dropped, and under section 78, appellants were given the option to pay 25% of the service tax as a penalty. Failure to do so would result in a 100% penalty. The appeal and stay petition were disposed of with detailed reasoning provided by the Tribunal. Case-Laws Service Tax Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213730