https://www.taxtmi.com/caselaws?id=246796 The judgment confirmed a Service Tax liability of Rs.1,42,019 against the appellant for the period from 1.1.05 to 31.3.07 for GTA services. The appellant's claim of paying Service Tax to transporters was rejected due to lack of evidence. The penalty under Section 78 was not imposed initially but was upheld on appeal. The appellant's argument on limitation period and credit entitlement was partially accepted. The judgment directed assessment of duty liability under Section 4A of the Central Excise Act and instructed lower authorities to verify credit eligibility for Service Tax paid on transportation, disposing of the appeal accordingly. en-us Wed, 19 Feb 2014 00:00:00 +0530 Tue, 22 Apr 2014 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246796 The judgment confirmed a Service Tax liability of Rs.1,42,019 against the appellant for the period from 1.1.05 to 31.3.07 for GTA services. The appellant's claim of paying Service Tax to transporters was rejected due to lack of evidence. The penalty under Section 78 was not imposed initially but was upheld on appeal. The appellant's argument on limitation period and credit entitlement was partially accepted. The judgment directed assessment of duty liability under Section 4A of the Central Excise Act and instructed lower authorities to verify credit eligibility for Service Tax paid on transportation, disposing of the appeal accordingly. Case-Laws Central Excise Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246796