https://www.taxtmi.com/caselaws?id=237036 The Tribunal set aside penalties under Sections 76, 77, and 78 of the Finance Act, 1994, for non-payment of service tax on GTA service by textile exporters, invoking Section 80 due to their good faith and prompt tax payment upon clarification. The Tribunal emphasized the benefit of Section 80 based on individual case facts, distinguishing it from previous cases. Penalties were waived, but the tax demand with interest was upheld, resolving the appeal. en-us Fri, 22 Feb 2013 00:00:00 +0530 Sat, 02 Jan 2016 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237036 The Tribunal set aside penalties under Sections 76, 77, and 78 of the Finance Act, 1994, for non-payment of service tax on GTA service by textile exporters, invoking Section 80 due to their good faith and prompt tax payment upon clarification. The Tribunal emphasized the benefit of Section 80 based on individual case facts, distinguishing it from previous cases. Penalties were waived, but the tax demand with interest was upheld, resolving the appeal. Case-Laws Service Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237036