https://www.taxtmi.com/caselaws?id=250145 The Tribunal allowed the appeal of the appellant, a construction contractor, in a case concerning non-payment of Service Tax on Goods Transport Agency services under the Reverse Charge Mechanism. The Tribunal found no active concealment or suppression of facts by the appellant, noting timely tax payment and compliance with Section 73(3) of the Finance Act, 1994. The appellant's payment of the penalty further supported their case, leading to the reversal of the demand for Service Tax, interest, and penalty imposed by the Revenue. en-us Tue, 08 Jul 2014 00:00:00 +0530 Mon, 04 Aug 2014 12:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250145 The Tribunal allowed the appeal of the appellant, a construction contractor, in a case concerning non-payment of Service Tax on Goods Transport Agency services under the Reverse Charge Mechanism. The Tribunal found no active concealment or suppression of facts by the appellant, noting timely tax payment and compliance with Section 73(3) of the Finance Act, 1994. The appellant's payment of the penalty further supported their case, leading to the reversal of the demand for Service Tax, interest, and penalty imposed by the Revenue. Case-Laws Service Tax Tue, 08 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250145