https://www.taxtmi.com/caselaws?id=214744 The Tribunal decided in favor of the appellant in the case involving a waiver of penalty under sections 77 and 78 of the Finance Act, 1994 for non-payment of Service Tax on services provided by goods transport agencies (GTA). The appeal was disposed of without the requirement of pre-deposit of the penalty, as the Tribunal acknowledged the confusion surrounding the payment of Service Tax on GTA services and found that the appellant had already paid the entire Service Tax amount along with interest for the period in question. The appellant was granted relief under section 80 of the Finance Act, 1994. en-us Tue, 05 Jun 2012 00:00:00 +0530 Tue, 10 Jul 2012 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214744 The Tribunal decided in favor of the appellant in the case involving a waiver of penalty under sections 77 and 78 of the Finance Act, 1994 for non-payment of Service Tax on services provided by goods transport agencies (GTA). The appeal was disposed of without the requirement of pre-deposit of the penalty, as the Tribunal acknowledged the confusion surrounding the payment of Service Tax on GTA services and found that the appellant had already paid the entire Service Tax amount along with interest for the period in question. The appellant was granted relief under section 80 of the Finance Act, 1994. Case-Laws Service Tax Tue, 05 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214744