https://www.taxtmi.com/caselaws?id=239832 The Court set aside the Tribunal's order directing predeposit of service tax for hearing the appeal, allowing the appeal to proceed without predeposit. The appellant, a Sugar Factory, was found liable for service tax on Goods Transport Agency (GTA) services but was not penalized due to genuine confusion and reasonable cause for nonpayment before a specified date. The penalty under Section 78 was deleted, and the extended period of limitation was not invoked based on the appellant's confusion regarding service tax liability. The Court resolved the dispute, instructing the Tribunal to hear the appeal on merits without predeposit. en-us Wed, 14 Aug 2013 00:00:00 +0530 Wed, 30 Apr 2014 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239832 The Court set aside the Tribunal's order directing predeposit of service tax for hearing the appeal, allowing the appeal to proceed without predeposit. The appellant, a Sugar Factory, was found liable for service tax on Goods Transport Agency (GTA) services but was not penalized due to genuine confusion and reasonable cause for nonpayment before a specified date. The penalty under Section 78 was deleted, and the extended period of limitation was not invoked based on the appellant's confusion regarding service tax liability. The Court resolved the dispute, instructing the Tribunal to hear the appeal on merits without predeposit. Case-Laws Service Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239832