https://www.taxtmi.com/caselaws?id=254572 The judgment allowed the appeal, granting relief to the appellant regarding the confirmation of Service Tax credit for services of a goods transport agent in 2005 and entitlement to credit for Service Tax paid in 2004. The penalty was not imposed due to the lack of intention to evade duty, and the longer limitation period was deemed inapplicable without evidence of deliberate evasion. The decision emphasized the appellant's right to credit for tax paid in good faith and upheld the plea on limitation, setting aside the original order. en-us Tue, 01 Oct 2013 00:00:00 +0530 Thu, 25 Dec 2014 13:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254572 The judgment allowed the appeal, granting relief to the appellant regarding the confirmation of Service Tax credit for services of a goods transport agent in 2005 and entitlement to credit for Service Tax paid in 2004. The penalty was not imposed due to the lack of intention to evade duty, and the longer limitation period was deemed inapplicable without evidence of deliberate evasion. The decision emphasized the appellant's right to credit for tax paid in good faith and upheld the plea on limitation, setting aside the original order. Case-Laws Service Tax Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254572