https://www.taxtmi.com/caselaws?id=254205 The appeal was partly allowed, with the waiver of penalty under section 76 and the upholding of the penalty under section 77. The Appellant's bona fide belief regarding the non-payment of service tax on GTA service for export goods was acknowledged, leading to the waiver of one penalty. However, the penalty under section 77 was upheld due to the Appellant's violation of statutory provisions related to filing the ST-3 return for unpaid service tax within the prescribed timeframe. en-us Wed, 06 Aug 2014 00:00:00 +0530 Mon, 15 Dec 2014 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254205 The appeal was partly allowed, with the waiver of penalty under section 76 and the upholding of the penalty under section 77. The Appellant's bona fide belief regarding the non-payment of service tax on GTA service for export goods was acknowledged, leading to the waiver of one penalty. However, the penalty under section 77 was upheld due to the Appellant's violation of statutory provisions related to filing the ST-3 return for unpaid service tax within the prescribed timeframe. Case-Laws Service Tax Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254205