https://www.taxtmi.com/caselaws?id=220215 The Tribunal set aside the Order-in-Appeal, allowing the appellants' appeals regarding liability for service tax payment on consigner or consignee. The Tribunal found that the service tax amount was already paid by the transporter, and the Department should not have issued a notice. The Tribunal emphasized the importance of correctly attributing service tax liability and the necessity of supporting penalties with relevant evidence under the Finance Act, 1994. en-us Mon, 03 Dec 2012 00:00:00 +0530 Tue, 15 Jan 2013 07:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220215 The Tribunal set aside the Order-in-Appeal, allowing the appellants' appeals regarding liability for service tax payment on consigner or consignee. The Tribunal found that the service tax amount was already paid by the transporter, and the Department should not have issued a notice. The Tribunal emphasized the importance of correctly attributing service tax liability and the necessity of supporting penalties with relevant evidence under the Finance Act, 1994. Case-Laws Service Tax Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220215